External auditors examine companies’ financial statements, verify transactions, review accounting policies, test internal controls, and assess compliance with IFRS/GAAP and regulatory frameworks. They gather audit evidence, interview management, evaluate risks, document findings, and issue audit opinions. Their independent assurance maintains stakeholder confidence and supports transparent financial reporting. External auditors often work for audit firms or consulting organisations and operate under strict professional and ethical standards. Increasing regulatory scrutiny and globalisation of financial reporting sustain strong demand for trained external auditors.