External audit staff refers to those audit professionals who perform an independent audit of an organization's financial statements. They are distinguished from internal auditors, who are members of the organization responsible for appraising its financial controls, practices and reporting.

The primary role of external auditors is to express an opinion on whether an organization's financial statements are free of material misstatements. External auditors typically review the organization's information technology control procedures when assessing its overall internal controls. They must also investigate any material issues raised by inquiries from professional or regulatory authorities. The Sarbanes-Oxley Act (SOX) has imposed stringent requirements on external auditors in their evaluation of many organizations' internal controls and financial reporting.

The independence of external auditors is crucial to a correct and thorough appraisal of an organization's financial controls and statements. Any relationship between the external auditors and the organization, other than retention for the audit itself, must be disclosed in the external audit reports.

External links

• Typical organization standards for external auditors
• Discussion of the Sarbanes-Oxley Act in relation to external auditors

Auditing