An external auditor will verify the accounts.
外部审计员将核实这些账目。
Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师的独立性。
What's the difference between an internal auditor and an external auditor?
内部审计师和外部审计师有何不同?。
The findings of an external auditor hired by the firm were “stuffed in a closet and left unread and unopened”.
受雇的一名外部审计员的调查结果全被“塞在柜子里，无人问津”。
Coordinate with external auditor for annual auditing and specific auditing project per management's request.
协调外部审计师事务所的年度审计及公司领导层要求的其它审计工作。
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
在此过程中，外部审计人员必须评价专家的独立性，客观性和胜任能力。
Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。
Understand how management develops interim financial information, and the nature and extent of internal and external auditor involvement.
了解管理层怎样生成中期财务信息，以及内外部审计的范围和类型。
You also need to recognise the potential impact of International Auditing Standards on the external auditor in the context of the assignment.
有同样需要识别国际审计准则对外部审计员的潜在影响。
Before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit.
在确定利用内部审计人员工作之前，外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias but relatively insensitive to reporting veracity.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
In your essay you should refer to major frauds which have occurred across the world and not just in the UK and assess the implications for the external auditor of such frauds.
在这篇论文中尼应该参照大的舞弊案例，不仅仅是发生在英国的，而应该关注全世界的。评估这些事件对外部审计员的启示。
Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。
Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。
Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
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