The duties of external auditors are to prepare accounts and audit them. True or False?

False because external auditor is the 3rd person who just audit & certifies the financials of the company, made by the Finance manager or finance dept.

fals , the external auditor only audit the account and express an opionion 

False , The auditors has nothing to do with preparing accounts 

This statement is FALSE. Duty to prepare financial statement is of the Management.

External Auditors are required to express on opinion on the accuracy and relaiability of the financial statements that whether they give a true and fair view on a specific date.