Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.

一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。

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The findings of an external auditor hired by the firm were “stuffed in a closet and left unread and unopened”.

受雇的一名外部审计员的调查结果全被“塞在柜子里，无人问津”。

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The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.

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The external auditor uses inquiry and actual testing of transactions to develop a formal opinion on the financial statements.

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Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.

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