外聘审计员

external auditor───外聘审计员

internal auditors───内部审计师（internalauditor的复数）

internal auditor───[审计]内部审计员

internal audits───内部审核

external adviser───外部顾问

internal audit───[审计]内部审计，内部稽核

external candidate───外部候选人

external examiners───校外主考；校外监考员

external relations───对外关系

As many as 400 external auditors have been working for the past two years to try and determine the scale of the bank's problems.───过去两年，多达400名外部审计师一直在努力确定农行问题的规模。

Coordinate with external auditors for financial auditing of the company and its subsidiary.───负责并协助外审单位对集团公司及其下属子公司的财务审计；

Liaise with both internal and external auditors in compliance with the Company's requirements.───根据公司的要求，联系内部及外部审计师并共同行动。

Involvement in planning for assistance provided to the Company's external auditors.───制定计划为公司外部审计提供协助。

For fair- value estimates made by internal bank analysts to be credible , they need to be independently validated by external auditors .───为了让银行内部分析师做出的公允价值估值变得可信，这些估值必须接受外部审计师的独立确认。

Liaises with internal and external auditors, resolving any irregular financial issues or discrepancies as they arise.───联系内部和外部审计师，解决任何不符合规则或不一致的财务问题。

Consider the scope of work of the external auditors and regulators, as appropriate, for the purpose of providing optimal audit coverage to the organization at a reasonable overall cost.

"Traditionally external auditors have focused on financials and internal auditors have targeted both process and operational auditing, " says Jameson.

The external auditors come in once a year.

For this reason a change of name is proposed from external auditors to external assessors.

The proposals also aim to overcome the present problems relating to the independence, accountability and legal liability of external auditors.

Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.

Review by another lawyer File audits Quality standards are monitored by internal and external auditors.

The accounts have to be audited by a firm of external auditors.

In relation to fraud prevention, what objective should external auditors have in designing and implementing their audit procedures?