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External Auditor
(redirected from External auditors)

    Also found in: Wikipedia 0.01 sec.
External Auditor
An outside person who measures and reports on the state of a person's or business' finances. A common example of an external audit is an audit by the IRS, which is done to ensure that the person or business being audited has paid the appropriate amount in taxes. Often, companies hire external auditors to look at their financial states and to receive an objective assessment. See also: Internal audit, Audit.
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For such companies, the guidance encourages companies to consider the overall tradeoffs in cost/benefit in balancing their own monitoring efforts with the efforts of their external auditors, to improve the overall efficiency and effectiveness of the companies' and their auditors' internal control-related efforts and assertions.
COSO by Orenstein, Edith / Financial Executive
In addition, while external auditors view forecasts as management reports not subject to audit, tax departments are finding themselves increasingly in the position of explaining significant changes in forecasts used by management for various purposes unrelated to GAAP reporting.
FAS 109 valuation allowance and cumulative losses guidance by Shah, Rupal; Castellon, Mario C. / The Tax Adviser
Byline: By Dave Black EXTERNAL auditors are being brought in to help tackle a crisis in the pounds 9.
Experts to tackle school ride crisis; Outside team is being brought in by The Journal (Newcastle, England)
 
 
 
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