External Audit

To audit is the process of gathering and evaluating evidence, carried out by an independent and competent person, regarding the quantifiable information of a specific economic entity, with the purpose of determining and reporting on the degree of correspondence between the quantifiable information and the established criteria.

The purpose of any type of audit is to add a certain degree of validity to the object of the review. The information is free from management’s influence if it is reviewed by an independent auditor.