auditor & auditee 的区别

请问 auditor & auditee 的区别

The audit report is signed by the auditor and auditee during the closing meeting of external audits (for internal audits this depends on the requirement).

The auditee confirms with his signature, that the recorded results have been discussed with him; he is free to make comments of his own.

在这两句中auditor是指审核员，那么auditee指谁？

谢谢！