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1·Finally, consider a regulatory audit.

最后，考虑一个调整的审计。

2·The audit work on CCME and LFT fell into a regulatory hole where neither Chinese nor U.S. regulators are effectively providing oversight.

CCME和LFT的审计工作陷入了一个监管漏洞，中国和美国的监管机构都无法有效的对其进行监督。

3·Intensification of regulatory compliance mandates, which may necessitate detailed audit records of activity across the development lifecycle.

法规遵循的增强，这可能要求详细的跨开发生命周期的活动的审计记录。

4·A.Identify sources of potential engagements (e.g., audit universe, management request, regulatory mandate).

确认潜在审计业务的来源(如审计域、管理层的要求、法规要求)。

5·Simplify the ability to support regulatory compliance initiatives, and maintain audit trails

简化支持法规遵循和审计的能力

6·It is important to emphasize that a gap analysis is not a regulatory compliance audit.

重要的是，要强调这种差距分析不是法规遵循性审计。

7·The formality of a review process is related to factors such as the maturity of the development process, any legal or regulatory requirements or the need for an audit trail.

评审的形式与很多因素有关，比如开发过程成熟度，任何法律或者规范要求，或者审计需求。

8·Rather than creating a regulation to change the system, Sarbanes-Oxley created an expensive and arguably unconstitutional new regulatory agency to regulate the audit firms' activities.

萨班斯—奥克·斯莱法案创设了一个昂贵的及有争议性违宪的新的协调机构去规范审计公司活动，而不是创造一种规则改变现有的机制。

9·Performs IRIS audit in accordance with certification standards, regulatory requirements, company's requirements and business conducts;

根据认证标准、监管要求、公司要求及商业行为准则，执行IRIS管理体系审核工作；

10·Chapter 4, based on the regulatory and the demand side, puts forward the proposals for improving high-quality audit services in the institutional environment and specific policy of micro levels.

第四章立足于监管方、需求方的立场有针对性地提出我国建立高质量审计服务的制度环境和微观层面的具体政策建议。