أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Yes, external auditor is responsible to evaluate the internal control system of a company and detect the weakness of the system. This is important to determine risk inherent with company's accounts, records, people... In addition, it is important to design the suitable audit program
However, it is to extend of due diligence.
no but he shoud give the due deligence
