While we appreciate that the model audit scheme is currently being developed as a voluntary programme, we firmly believe that its effectiveness and impact will be significantly improved by making it mandatory at the earliest opportunity.
尽管我们赞同目前将示范性审计计划制订成一种自愿方案，但我们坚信，尽早将它变成强制性计划将大大提高其效率和影响。