Can you explain the responsibilities of external auditors to directors and shareholders?

Responsibilities of external auditors &shareholdes: An audit performance and audit,in accordance with specific rulesof 5 financial statementsgovernment entity,other legal entity and is independent of the entity being audits. External auditors aelres their reports to the shareholders of a corporation

Performing the audit with due diligence. Not disclosing the data to outside. Maintaining professionalism.