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external auditor

nounid 2531·updated May 9, 2026
candidate

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

MWE

Classifications

Entity Type

Role90%rule-basedr:entity.role.named.v1

Sensitivity

unclassified

Information Class

unclassified

Variants

plural
external auditors
possessive
external auditor's
pluralpossessive
external auditors'

Framework definitions

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.

Outgoing relationships

No outgoing triples
This term is not the subject of any RDF-style relationship yet.

Incoming relationships

No incoming triples
No other term currently asserts a relationship to this one.