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Что (кто) такое external audit - определение
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.Institute of Internal Auditors 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.
Financial audit
TYPE OF AUDIT CONDUCTED TO ENSURE "FINANCIAL STATEMENTS" ARE IN ACCORDANCE WITH SPECIFIED CRITERIA.
Financial Audit; Forensic audit; External Audit; Financial statement audit; Audit work marking symbol
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization.
Audit trail
CHRONOLOGICAL RECORD OF EVENTS OR TRANSACTIONS THAT PROVIDE DOCUMENTARY EVIDENCE OF THE SEQUENCE OF ACTIVITIES THAT HAVE AFFECTED AT ANY TIME A SPECIFIC OPERATION, PROCEDURE, OR EVENT
Audit Trail; Audit log
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device. Audit records typically result from activities such as financial transactions, scientific research and health care data transactions, or communications by individual people, systems, accounts, or other entities.
Примеры употребления для external audit
1. Some of the indicators include Transparency, External Audit, Donor Practices, and International Comparison.
2. Secretary General Ban Ki Moon ordered the external audit after U.S. accusations that the U.N.
3. Pocar said he has ordered an external audit of the U.N. detention unit where Milosevic died.
4. "But to establish whether real irregularities took place, an external audit is critical." (IRIN)
5. The key recommendation in the report is to close the Shafesbury Unit pending an external audit by an independent–team.