independent auditor

Briefly, the independent auditor performs several functions.

简单来说, 独立核数师执行多种功能.

The contribution of the independent auditor is to provide credibility to information.

独立审计师的作用在于增强信息的可信性.

The following sections will discuss in detail the overall roles and responsibilities the independent auditor assumes.

下列路段将作详细讨论的整体作用和责任的独立核数师承担.

Results of auditor change tests show that firms with smaller size of independent directors or in which the CEO and the chairman of the board of directors are held by the same person are more likely to change to a smaller auditor rather than to a larger one.

通过对审计师变更的检验发现，独立董事比例越小或者存在董事长和总经理兼任的情况，公司越有可能将审计师变更为更小事务所的审计师。

after the financial statements have been examined and signed by the independent auditor, they shall be submitted to the board of directors for approval.

财务报表经独立审计师审计和签字后，应提交董事会批准。

And independent auditor audit our books every year.

每年我们的帐目都得经过独立审计员的审核.

The annual financial statements shall be certified by the Independent Auditor.

年度财务报表应经独立审计师认证.

Unboundedness has a greater empirical credibility. The contribution of the independent auditor is to provide credibility to information.

无界性有更大的经验可信性。独立审计师的作用在于增强信息的可信性。