The impact of management advisory services ( MAS ) over independent auditing has always been a focus of discussion at home and abroad with yet a clear-cut conclusion. 管理咨询服务(MAS)对审计独立性的影响一直是国内外相关领域研究的重要课题,然而结论并不明确。
However, uniting Goldman's strengths in risk management, advisory services and proprietary trading with Citi's large retail deposit base and huge corporate client network could have created a powerful financial giant. 不过,结合高盛在风险管理、咨询服务和自营交易方面的优势,与花旗的大规模零售银行储蓄家底以及庞大的企业客户网络,有可能缔造一家强大的金融巨擘。