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EXTERNAL AUDITORS

Statistics Directorate    
Definition:
Refers to the auditors of an organisation which are not under the control of the organisation and may not report to objectives set by the organisation. External auditors are often distinguished from internal auditors.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms = http://www.businessdictionary.com/definition/external-audit.html.

Cross References:
Internal auditing

Hyperlink:
http://www.businessdictionary.com/definition/external-audit.html

Statistical Theme: Public management

Created on Tuesday, August 06, 2002

Last updated on Wednesday, June 12, 2013