Another kind of auditor is brought in from outside the hotel to check the reliability of financial statements and records.

另外一种审计是从酒店外面请来的，核查财务报表和记录的可靠性。

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Tyco's former outside auditor, Richard Scalzo, testified that he had raised some of the biggest disputed bonus payments at a board audit-committee meeting, where he discussed their accounting treatment.

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James A. Gross, professor of labor relations at Cornell University said using an outside auditor "frees the company of any independent supervision or assessment of what they are doing, " he said.

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The investigation found that we did not have such expertise because we did not adequately support and invest in accounting functions, did not sufficiently develop our own expertise in technical accounting, and as a result, we relied more heavily than appropriate on our then outside auditor.

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