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Everything about External auditor
Person who audits an entity's financial statements and is independent of that entity
An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and 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. Wikipedia →
🧭 Start here: a 6-step reading path
- Read the overview: External auditorA 5-minute orientation
- Skim a recent paper: The role of the external auditor in managing environmental, social, and governance (ESG) reputation riskInfluential work since 2022
- Pick up a classic book: Principles of external auditingThe most-reprinted book on the subject
- Read the landmark paper: Do Lengthy Auditor Tenure and the Provision of Non‐Audit Services by the External Auditor Reduce Audit Report Lags?Cited 97 times
- Go sideways: AuditA closely related topic
- Go sideways: Financial auditA closely related topic
📖 Definitions
No dictionary entry for this exact phrase.
🗂️ The subject at a glance
🏆 Landmark papers (most cited)
Do Lengthy Auditor Tenure and the Provision of Non‐Audit Services by the External Auditor Reduce Audit Report Lags?
Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting
Quality of the external auditor, information asymmetry, and bid‐ask spread
External Auditor Evaluations of Outsourced Internal Auditors
Communication of the external auditor with the audit committee
Management Trade-Offs of Internal Control and External Auditor Expertise
Municipal selection of a state or external auditor for financial statement audits
The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence
🆕 Influential since 2022
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
Auditor distraction: The case of outside job opportunities for external auditors and audit quality
The analysis of the characteristics of external auditor and audit committees: Tax avoidance
Audit committee voluntary disclosure describing external auditor oversight: Does it reflect higher audit quality?
The role of the internal auditor, stakeholders, and external auditor in discovering and reducing creative accounting practices in UAE companies
📚 Books worth reading
Principles of external auditingBrenda Porter, B. Porter · 1996- 📕Foreign and Commonwealth OfficeNational Audit Office · 1984
- 📕Role of External Auditors in Corporate Governance and Financial ReportingMarianne Ojo · 2014
- 📕External auditors: narrowing the expectations gapSerafeim Fragos
- 📕Communication between external auditors and audit committeesAuditing Practices Board. · 1998
- 📕Relationship Between Bank Supervisors and External Auditors · 1989
- 📕The External auditor as privacy inspectorDeloitte, Haskins & Sells · 1982
- 📕External auditor meatus asymetries affecting cephalometricsEarle F. Cote · 1958
Ranked by number of editions on Open Library, a rough measure of how lasting a book is.
🔗 Related topics
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- Ultramares Corp. v. Touche Ultramares Corporation v. Touche, 174 N.E. 441 (1932) is a US tort law case regarding negligent misstatement, decided by Cardozo, C.J. It contained the…