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.
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.
在此过程中，外部审计人员必须评价专家的独立性，客观性和胜任能力。
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
在此过程中，外部审计人员必须评价专家的独立性，客观性和胜任能力。
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
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