解决管理人员和审计师之间有关财务报告的争议。
Resolve any disagreements between management and the auditor regarding financial reporting.
而且，审计师们也在恰如其分地扮演着“捕手”的角色，验证管理层估计中所采用的流程和方法。
What's more, auditors are in place to act as a backstop to verify the processes used to arrive at management estimates.
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.
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