The firms ' diffuse structures result from national laws that preserve auditors ' independence by insisting they should not be influenced by outside interests 這些公司的分散型結(jié)構(gòu)是因為國家的法律規(guī)定而造成的。這些法規(guī)強(qiáng)調(diào)審計師不應(yīng)受到外部利益的影響,其目的在于維護(hù)審計師的獨(dú)立性。