An External Auditor is an independent professional who examines a company's financial statements and records to ensure accuracy and compliance with accounting standards. They provide an objective assessment of the financial health of an organization, helping stakeholders, such as investors and regulators, make informed decisions. External auditors typically work for accounting firms and are hired by companies to conduct audits. Their findings are documented in an audit report, which outlines any discrepancies or areas for improvement. This process helps maintain transparency and trust in the financial reporting of businesses, contributing to the overall integrity of the financial system.