A thorough review of ledgers and other accounting records of a company by accounting professionals not employed by that company, in order to verify that the accounting records are accurate and complete. An external audit may be performed in order to confirm internal audit findings, or to check for inaccurate or illegal accounting practices.
Related information about external audit:
- External auditor - Wikipedia, the free encyclopedia
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- What Is an External Audit? | eHow.com
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- External Audit - The Free Dictionary
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- External audit quality and banking supervision - Bank for ...
 Requests for copies of publications, or for additions/changes to the mailing list,   should be sent to: Bank for International Settlements. Press & Communications ...