external auditor

nounverified·updated May 9, 2026

An auditor who is independent of the legal entity whose financial statements they perform audits on.

Framework senses

2 senses across 2 frameworks

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →

§1: An auditor who is independent of the legal entity whose financial statements they perform audits on.

Legacy lexicon import1 senseview framework →

§1 · legacy_primary: An auditor who is independent of the legal entity whose financial statements they perform audits on.
DR-088 backfill from the noun definition column