The term "external audit" as mentioned in these Guidelines refers to an external audit institution's audit of the annual financial reports of banking financial institutions;
本指引所称外部审计是指外部审计机构对银行业金融机构的年度财务报告审计；
The term "external audit" as mentioned in these Guidelines refers to an external audit institution's audit of the annual financial reports of banking financial institutions;
本指引所称外部审计是指外部审计机构对银行业金融机构的年度财务报告审计；
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