Few audit committees globally are fully staffed by independent directors and practical questions have been raised about where to find the necessary number of qualified directors (as well as about the very definition of an independent director).
世界上完全由独立董事组成的审计委员会很少，实际问题是，到哪里去寻找必要数目的合格董事(以及如何定义“独立董事”)。