External auditors are independent professionals who examine a company's financial statements and records to ensure accuracy and compliance with accounting standards. They provide an objective assessment of a company's financial health, which helps stakeholders, such as investors and regulators, make informed decisions. Their work often involves reviewing documents, conducting interviews, and performing tests on financial data. These auditors typically work for accounting firms and are hired by organizations to conduct audits on a periodic basis. The results of their audits are compiled into a report, which is shared with management and may also be made available to the public. This process helps maintain transparency and trust in the financial reporting of businesses.