external auditors
1external auditor — An individual who performs an *external audit. In most countries, external auditors are drawn from the ranks of *Certified Public Accountants, or are individuals of equivalent *professional standing …
2external audit — An *audit of *financial statements by independent individuals or organizations. *Robert Khun Mautz has suggested that the role of external auditing in an advanced economic society can be and has been stated in very simple terms to add credibility …
3external control — 1. Aspects of *corporate governance related to the controls exercised by *stakeholders over their interests in an organization. Elements of external control include (i) the preparation of published *financial statements, (ii) the *external… …
4external auditing — The process or action of undertaking an *external audit. Although the gerund auditing places greater emphasis on action than the simple noun audit, the two terms are largely interchangeable …
5External auditor — An External auditor is an audit professional who performs an audit on the financial statements of a company, government, individual, or any other legal entity or organization, and who is independent of the entity being audited. Users of these… …
6external — ex|ter|nal W2 [ıkˈstə:nl US ə:r ] adj ▬▬▬▬▬▬▬ 1¦(outside part)¦ 2¦(effect)¦ 3¦(organization)¦ 4¦(foreign)¦ 5¦(independent)¦ ▬▬▬▬▬▬▬ [Date: 1500 1600; : Latin; Origin: externus, from exter on the outside , from ex out ] 1.) …
7external audit risk — See *audit risk (definition 1) …
8Court of Auditors — Official emblem …
9European Court of Auditors — The European Court of Auditors is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. The Court is composed of one member from each EU member state and its current… …
10Institute of Internal Auditors — Established in 1941, The Institute of Internal Auditors (IIA) is a guidance setting body. Serving members in 165 countries, The IIA is the internal audit profession s global voice, chief advocate, recognized authority, and principal educator,… …
