Article 12 When carrying out checks, customs officers shall show their customs external auditing Certificates.
第十二条海关进行稽查时，海关工作人员应当出示海关稽查证。
Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and external auditing demand.
本文基于一个两时点大股东掠夺模型，考察了股权结构、代理成本与外部审计需求之间的关系。
Article 18 the units being checked shall accept customs external auditing, make true reports to the customs, and provide the relevant materials without refusal, delay or concealment.
第十八条被稽查人应当接受海关稽查，如实反映情况，提供帐簿、单证等有关资料，不得拒绝、拖延、隐瞒。
Article 2 Customs carrying out external audits shall abide by the external Auditing Regulations and these Measures.
第二条海关实施稽查应当遵守《稽查条例》和本办法。
Article 2 Customs carrying out external audits shall abide by the external Auditing Regulations and these Measures.
第二条海关实施稽查应当遵守《稽查条例》和本办法。
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