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- External_auditor abstract "An external auditor is an audit professional who performs an audit in accordance with specific laws or rules on the financial statements of a company, government entity, other legal entity or organization, and who is independent of the entity being audited. Users of these entities' financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent audit report.The manner of appointment, the qualifications and the format of reporting by an external auditor is defined by statute which varies according to jurisdiction of different countries. External auditors must be a member of one of the recognised professional accountancy bodies. External auditors normally address their reports to the shareholders of a corporation. In the United States, certified public accountants are the only authorized non-governmental type of external auditors who may perform audits and attestations on an entity's financial statements and provide reports on such audits for public review. In the UK, Canada and other Commonwealth nations Chartered Accountants and Certified General Accountants have served this role.For public companies listed on stock exchanges in the United States, the Sarbanes-Oxley Act (SOX) has imposed stringent requirements on external auditors in their evaluation of internal controls and financial reporting. In many countries external auditors of nationalized commercial entities are appointed by an independent government body such as the Comptroller and Auditor General. Securities and Exchange commissions of countries also impose specific requirements and roles on external auditors, including strict rules to establish independence.".
- External_auditor wikiPageExternalLink default.aspx.
- External_auditor wikiPageExternalLink audit-committee-charter.
- External_auditor wikiPageExternalLink SHOCKNEWSSOXISWORKING.PDF!OpenElement.
- External_auditor wikiPageID "1994010".
- External_auditor wikiPageRevisionID "599226181".
- External_auditor about "yes".
- External_auditor by "no".
- External_auditor hasPhotoCollection External_auditor.
- External_auditor label "External auditor".
- External_auditor onlinebooks "no".
- External_auditor others "no".
- External_auditor subject Category:Auditing.
- External_auditor comment "An external auditor is an audit professional who performs an audit in accordance with specific laws or rules on the financial statements of a company, government entity, other legal entity or organization, and who is independent of the entity being audited.".
- External_auditor label "External auditor".
- External_auditor label "会計監査人".
- External_auditor sameAs 会計監査人.
- External_auditor sameAs m.06ckbt.
- External_auditor sameAs Q3344190.
- External_auditor sameAs Q3344190.
- External_auditor wasDerivedFrom External_auditor?oldid=599226181.
- External_auditor isPrimaryTopicOf External_auditor.