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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实证结果表明，审计委员会的独立性、专业性与审计收费显著正相关，与本文的预期假设一致。

Our empirical results show that audit committee independence and expertise are significantly and positively associated with the audit fees, which is consistent with our hypotheses.

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审计委员会的独立性和专业性是由其本原性质决定的两大内在特征。

The independence and expertise of audit Committee are two important inherent characteristics of audit committee.

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审计委员会的独立性和专业性是由其本原性质决定的两大内在特征。

The independence and expertise of audit Committee are two important inherent characteristics of audit committee.

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