external auditor短语¹¹⁴⁴⁶⁷⁺⁴ 基本例句 外聘审计员 财务核算 An effective audit committee can help to close the expectation gap between management and the public, and enhance the independence of the external auditor. 有效的审计委员会制度不仅能缩小上市公司与管理当局之间的期望差距，还可以提高审计人员的独立性。 cnki