External Auditor

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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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In the current study, we examine the perceptions of financial analysts under various internal audit outsourcing arrangements, including outsourcing to the current CPA firm, outsourcing to another CPA firm, outsourcing with separation of internal and external audit staff personnel, and outsourcing only a part of the internal audit function.
The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence
With consultants serving clients throughout the country, the firm's partners are in a unique position to understand the needs of internal and external audit staff and executive management.
Complyant Solutions Expands to Miami
1994) found that reliance by external audit on the work of internal audit resulted in fewer external audit staff hours, however more higher-level hours were utilized, with no effect on the overall external audit fee.
Voluntary Demand for Internal and External Auditing by Family Businesses

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