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управление
независимый [внешний] аудитор (аудитор, не являющийся сотрудником организации (напр., дипломированные общественные бухгалтеры в США))
синоним
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State auditors (also known as state comptrollers, state controllers, state examiners, or inspectors general) are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as External auditors, financial controllers, bookkeepers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.