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;
公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。
The Annual report has been audited by ShineWing Certified Public Accountants, which has issued a standard and unqualified auditor's report.
我国上市公司年度财务报告也屡现财务重述，每年大约有10%的公司发生了财务重述。
Annual financial reports of Chinese listed companies also have many accounting errors, about 10% of the company each year have financial restatements.
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