external audit
US /ɪkˌstɜːr.nəl ˈɑː.dɪt/
UK /ɪkˌstɜːr.nəl ˈɑː.dɪt/

1.
auditoría externa, revisión externa
an independent examination of the financial statements of an organization to determine whether they are presented fairly and in accordance with accounting standards
:
•
The company undergoes an external audit annually to ensure financial transparency.
La empresa se somete a una auditoría externa anualmente para asegurar la transparencia financiera.
•
An external audit provides an unbiased opinion on the financial health of an organization.
Una auditoría externa proporciona una opinión imparcial sobre la salud financiera de una organización.