External Audits
(การตรวจสอบภายนอก)
Definition
External Audits (การตรวจสอบภายนอก) Hard Skill
The systematic examination of an organization's financial statements and operations by an independent third party to ensure accuracy, compliance, and transparency.
Expertise Level
Level 1
Basic
1. Understands the purpose and basic principles of external audits.
2. Familiar with audit documentation and common procedures.
3. Assists in gathering and organizing audit-related documents.
Level 2
Intermediate
1. Performs detailed testing and verification of financial records under supervision.
2. Identifies discrepancies and communicates audit findings effectively.
3. Understands relevant regulatory requirements and compliance standards.
Level 3
Advanced
1. Leads and coordinates external audit engagements independently.
2. Evaluates internal controls and recommends improvements.
3. Prepares comprehensive audit reports and communicates findings to senior management.
