Answer :
The characteristics of an external auditor is be a good listener and effective communication etc.
The external auditor performs an audit with specific laws or rules of the financial statements of a company, government entity, other legal entity or organization and is independent of the entity being audited.
The characteristics of an external auditor are as follows:
- Communication: Communication plays key role in the position of auditor irrespective how confident the auditor is or not. To get easily explain what to say.
- Technology: Use of technology makes auditor more visible and managed. Like, audit with 3D presentation.
- Learning: To make our knowledge more valuable and updated.
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