协助董事会评估外部审计师的独立性。
Assist board in assessing the independence of the external auditor.
内部审计师和外部审计师有何不同?。
What's the difference between an internal auditor and an external auditor?
协助董事会评估外部审计师的独立性。
负责收集和整理内部及外部审计师需要的各类相关资料。
Responsible for collection/preparing all of relevant documentations required by the internal and external auditors.
外部审计师对管理层的声明进行验证和报告。
Auditors attest to, and report on, the assessment made by the management.
必要时会见公司官员、外部审计师或外部律师。
Meet with company officers, external auditors, or outside counsel, as necessary.
根据公司的要求，联系内部及外部审计师并共同行动。
Liaise with both internal and external auditors in compliance with the Company's requirements.
配合外部审计师，完成审计发现和缺陷的后续更正工作。
Work with external auditors for any audit finding or weakness follow-ups.
和管理人员、外部审计师一起评价审计结果，包括遇到的困难。
Review with management and the external auditors the results of the audit, including any difficulties encountered.
从外部审计师的观点来看，内部审计是其核实内部控制过程的关键。
From the external auditor's perspective, IA is a key part of the internal control process to which they attest.
定期单独会见外部审计师，以讨论委员会或审计师认为必须私下讨论的问题。
On a regular basis, meet separately with the external auditors to discuss any matters that the committee or auditors believe should be discussed privately.
与管理人员、外部审计师一道检查评价公认审计准则要求与委员会沟通的事项。
Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.
本文还研究了外部审计师变更时，设立审计委员会与年报审计收费变化之间的关系。
In addition, we investigate the relationship between audit committee and audit fees when auditor is changed.
外部审计师的作用是为公众提供财务报表的合理性保证，并给出公司状况的精确描述。
The external auditor's role is to provide assurance to the public that the financial statements are reasonably presented and give an accurate picture of the company's condition.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias but relatively insensitive to reporting veracity.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity.
上市公司内部审计的客户包括经营管理者、审计委员会、高级管理层、供应者、顾客、投资者、外部管制者、外部审计师。
The customers of publicly listed companies are operational managers, audit committee, top management, suppliers, clients, investors, external regulators, and external auditors.
一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。
Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。
Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
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