Respuesta :

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:

  1. 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.
  2. Technology: Use of technology makes auditor more visible and managed. Like, audit with 3D presentation.
  3. Learning: To make our knowledge more valuable and updated.

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