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 ?
The research also found that when external auditors rely on procedures performed by an independent audit function, audit delay is reduced by 4.1 to 6.6 days.
He requested the Parliament to approve Deloitte & Touche as an external auditor of the National Bank for 2019.
Mehrishi will take over from the incumbent External Auditor of WHO, the Supreme Audit Insitution of Philippines.
"The Monetary Board may require the BSP supervised financial institutions to appoint an external auditor from higher categories as part of the BSP's supervisory action on the BSP supervised financial institutions," he said.
The auditors should communicate evidence of irregularities to Sasra.Surely, the external auditors would have raised concerns to the sacco's executives through a management letter and similarly required concrete and timely action to remedy the concerns.
All external auditors of all companies and persons should bring to the attention of the management of their audit clients any instance(s) of omissions or noncompliance with the provisions of BOA Resolutions 03-2016 and 68-2016, including failure of the audit client to have a duly accredited CPA who is responsible for preparing the FS, the non-attachment of the Certificate in the annual statutory FS.
Besides the contribution of this study to literature review for future studies, the findings of this study redound to the benefit of society considering that board composition plays an important role in choosing an external auditor in a firm.
Reportedly, this decision was taken following a year-long comprehensive external auditor tender process initiated in 2016 in line with international good governance practices.
We gave study participants case materials that asked them to assume the role of an external auditor of a hypothetical company.
The shareholders also re-appointed PricewaterhouseCoopers (PwC) as the external auditors for the fiscal year 2016 and determined their fees, in addition to discharging members of the Board of Directors and the External Auditors from their liabilities for the fiscal year ending December 31, 2015.
Set the tone and clear expectations for the external auditor, and monitor auditor performance through frequent, quality communications and a robust performance assessment.