shěn jì shī / xū yào / gēn jù / shì chǎng shù jù / píng gū / zhè xiàng / tóu zī de / gōng yǔn jià zhí

审计师需要根据市场数据评估这项投资的公允价值。

The auditor needs to assess the fair value of this investment based on market data.