external medium - definição. O que é external medium. Significado, conceito
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O que (quem) é external medium - definição

External audit staff; External auditors; External audit

medium         
WIKIMEDIA DISAMBIGUATION PAGE
Medium (disambiguation); Medium (bearer); Media (plural); The Medium (film)
(mediums, media)
Frequency: The word is one of the 3000 most common words in English.
Note: The plural of the noun can be either 'mediums' or 'media' for meanings 4 and 5. The form 'mediums' is the plural for meaning 6.
1.
If something is of medium size, it is neither large nor small, but approximately half way between the two.
A medium dose produces severe nausea within hours...
He was of medium height with blond hair and light blue eyes.
ADJ: usu ADJ n
2.
You use medium to describe something which is average in degree or amount, or approximately half way along a scale between two extremes.
Foods that contain only medium levels of sodium are bread, cakes, milk, butter and margarine.
...a sweetish, medium-strength beer.
ADJ: usu ADJ n
Medium is also an adverb.
Cook under a medium-hot grill.
ADV: ADV adj
3.
If something is of a medium colour, it is neither light nor dark, but approximately half way between the two.
Andrea has medium brown hair, grey eyes and very pale skin...
COMB in COLOUR
4.
A medium is a way or means of expressing your ideas or of communicating with people.
In Sierra Leone, English is used as the medium of instruction for all primary education...
But Artaud was increasingly dissatisfied with film as a medium.
N-COUNT
5.
A medium is a substance or material which is used for a particular purpose or in order to produce a particular effect.
Blood is the medium in which oxygen is carried to all parts of the body...
Hyatt has found a way of creating these qualities using the more permanent medium of oil paint.
N-COUNT
6.
A medium is a person who claims to be able to contact and speak to people who are dead, and to pass messages between them and people who are still alive.
N-COUNT
7.
see also media
8.
If you strike or find a happy medium between two extreme and opposite courses of action, you find a sensible way of behaving that is somewhere between the two extremes.
I still aim to strike a happy medium between producing football that's worth watching and getting results...
PHRASE: PHR after v
medium         
WIKIMEDIA DISAMBIGUATION PAGE
Medium (disambiguation); Medium (bearer); Media (plural); The Medium (film)
¦ noun (plural media or mediums)
1. an agency or means of doing something.
the material or form used by an artist, composer, or writer.
2. a substance through which sensory impressions are conveyed or physical forces are transmitted.
3. a particular form of storage material for computer files, such as magnetic tape or discs.
4. a liquid (e.g. oil) with which pigments are mixed to make paint.
5. (plural mediums) a person claiming to be able to communicate between the dead and the living.
6. the middle quality or state between two extremes.
7. the substance in which an organism lives or is cultured.
¦ adjective between two extremes; average.
Derivatives
mediumism noun
mediumistic adjective
mediumship noun
Origin
C16: from L., lit. 'middle'.
medium         
WIKIMEDIA DISAMBIGUATION PAGE
Medium (disambiguation); Medium (bearer); Media (plural); The Medium (film)
I. a.
Middle, mean, middling, mediocre.
II. n.
1.
Intervening substance, pervading substance.
2.
Means, instrumentality, agency.
3.
Mean, moderation.
4.
Mean average, mean proportion, mean.
5.
(Painting.) Menstruum.
6.
(Log.) Middle term.

Wikipédia

External auditor

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.

The manner of appointment, the qualifications, and the format of reporting by an external auditor are defined by statute, which varies according to jurisdiction. External auditors must be members 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 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 in that 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 may also impose specific requirements and roles on external auditors, including strict rules to establish independence.