Which of the following is not characteristic of an external audit?

A. Primarily used when management suspects embezzlement.
B. Performed by CPAs.
C. Performed by an independent organization.
D. Verifies that generally accepted accounting principles have been followed.
E. Verifies the accuracy and fairness of financial statements.


A. Primarily used when management suspects embezzlement.

A function of auditing is verifying the accuracy and fairness of financial statements but is also a tool for management decision making. An external audit is a formal verification of a firm's financial accounts and statements by outside experts. The auditors are certified public accountants (CPAs) who work for an accounting firm that is independent of the organization being audited. Their task is to verify that the organization, in preparing its financial statements and in determining its assets and liabilities, followed generally accepted accounting principles.

Business

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