External Auditor


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External Auditor

An auditor who is appointed by an NHS Trust to review and report on aspects of a hospital trust’s performance, especially in key areas and services.
References in periodicals archive ?
KPMG will be appointed as external auditor for the year ending 31 December 2016, replacing Deloitte who have been the Companys auditor since 2002.
Specific considerations include whether (1) the external auditor has demonstrated a sound understanding of the company's business and the economic environment's impact on the company and sought feedback on the quality of the services provided; (2) the lead auditor discussed with the audit committee the audit plan and how it addressed areas of accounting and audit risk specific to the company; (3) the lead auditor provided information about the technical skills, experience, and professional objectivity of other auditor teams who also performed services and about their oversight; and (4) the auditor identified and responded to any auditing and accounting issues that arose from changes in the company or changes in applicable accounting and auditing requirements.
The General Assembly authorised the bank's board of directors to appoint an external auditor for the financial year 2015 and to appropriate their remuneration.
The materiality or the misstatement threshold used by the external auditor differs from the one used by the internal auditors.
It also voted for and approved the external auditor report for the same period and discussed and approved the balance sheet and the profit-and-loss statement.
ISLAMABAD, January 26, 2012 (Frontier Star): Pakistan has won the election for the External Auditor of the United Nations Industrial Development Organization (UNIDO) for a third consecutive two-year term and Auditor General Muhammad Akhtar Buland Rana has been elected as External Auditor.
ISLAMABAD, December 08, 2011 (Balochistan Times): Pakistan won the election for the External Auditor of the United Nations Industrial Development Organization (UNIDO) for a third consecutive term of two years.
The meeting will touch on a number of important topics, including the report of the Secretary General on the activities of 2010 and organization's action plan for 2011, in addition to the report of the external auditor for the fiscal year 2009, reviewing the budget of 2011 and selecting the auditory board for the organization, as well as, reviewing the cooperation agreement between the organization and the Communication Council for the States of South Asia, the Middle East and the North Africa (SAMENA).
This presents an opportunity to improve company and auditor efficiencies while maintaining appropriate external auditor independence.
The external auditor should be checking to see that the internal audit function has organizational independence, i.
404, which requires an issuer's annual report to contain an internal control report signed off on by the external auditor, has drawn the most attention--and dollars--from public companies.

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