设计并运行信息和报告系统，程序和控制措施使其满足外部财务报告的要求。

Designs and operates information and reporting systems, procedures and controls to meet external financial reporting requirements.

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外审负责设计并运行信息和报告系统、程序和控制措施使其满足外部财务报告的要求。需要注册或工作许可。

Designs and operates information and reporting systems, procedures and controls to meet external financial reporting requirements. Registration or licensing is required.

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外部董事制度还具有提高股东财富，减少财务报告舞弊等作用。

It also can help to increase wealth for shareholders and reduce malpractices in accounting statements.

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