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 ?
Chairperson Aguinaldos successful appointment as UNIDOs External Auditor was made possible through the efforts of the Permanent Mission of the Philippines in Vienna.
ABB (SIX:ABBN) announced on Friday the proposal by its board of directors to appoint KPMG as its external auditor effective for the financial year 2018.
The full study was published as "The Effect of Frequency and Automation of Internal Control Testing on External Auditor Reliance on the Internal Audit Function" in the Journal of Information Systems, Spring 2016.
If the external auditor obtains an overall understanding of the internal audit function, but still believes that the function is relevant to the external audit strategy and objectives, and elects to use the function in the gathering of audit evidence, the external auditor under SAS 128 must be satisfied about three critical internal audit attributes in order to use the internal audit function:
Specific considerations include whether the cost of the external audit was reasonable and sufficient for the company's size, complexity, and risks and whether any external auditor communicated an inspection's results, including findings regarding companies in similar industries with similar accounting or audit issues, and how to respond to the comments from regulators.
In a statement issued following the election, Aguinaldo expressed gratitude for the vote of confidence from WHO member-states in renewing COA's mandate as external auditor.
Royal Bank of Canada (TSX: RY) (NYSE: RY) said the audit committee of its board has selected PricewaterhouseCoopers LLP (PWC) as its external auditor for fiscal 2016.
The way of testing control performed by external auditor is from a high level in the sense the main purpose of testing the operating effectiveness of control is to reduce the substantive procedure performed on the financial statements account.
This research noted briefly that the HBC's first external auditor appointments had been made in 1866.
Can the CFO ensure the internal audit function has the requisite competencies for the external auditor to consider using its results to supplement external auditing procedures?
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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