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English definition of “external audit”

external audit

noun [C]
 
 
ACCOUNTING an official examination of the accounts of a company or organization by an expert from outside: He called for an external audit of the society's records.
LAW an examination of the activities of a company or organization in order to make certain it is obeying the law: The team completed its audit of the hazardous waste treatment facility this week.
→ Compare internal audit
(Definition of external audit from the Cambridge Business English Dictionary © Cambridge University Press)
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