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

1.
audit externe, vérification externe
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.
L'entreprise subit un audit externe chaque année pour assurer la transparence financière.
•
An external audit provides an unbiased opinion on the financial health of an organization.
Un audit externe fournit une opinion impartiale sur la santé financière d'une organisation.