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.
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.
协助董事会评估外部审计师的独立性。
国外相关研究结果显示，独立性和专业性特征在审计委员会行使与外部审计相关职能的过程中存在重大影响。
Prior related foreign researches suggest that independence and expertise are major participants in the process of audit committee carrying out the duties related to external audit issues.
国外相关研究结果显示，独立性和专业性特征在审计委员会行使与外部审计相关职能的过程中存在重大影响。
Prior related foreign researches suggest that independence and expertise are major participants in the process of audit committee carrying out the duties related to external audit issues.
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