An external audit is an opinion from this office when the ledgers live somewhere else — a group shared-service centre, a bookkeeper, or software we did not close. We opened this desk in 2024 for companies that need independence on paper, not a friendly stamp.
When independence holds
If we did not prepare the statements and we have no other conflict, we can accept. We still test. An independent opinion that was never tested is not an opinion. The engagement letter states what we will not do if a related party, a fee arrangement or prior bookkeeping sits in the way.
How the file is run
We request the same evidence a statutory audit would: banks, invoices, contracts, inventory where it matters. The difference is the reader: a parent auditor, a lender, or an authority that named an external auditor. The report is written for that reader.
Questions we are asked
We already have a bookkeeper. Can you still sign?
Yes, if the bookkeeper is not this office and the file can be tied out. We will say in week one if the ledger is not auditable yet.
Is this different from a statutory audit?
The procedures overlap. The mandate is the letter that appointed us. If the zone requires a statutory opinion, that is the statutory page, not this one.
Will you take a file another auditor started?
Sometimes. We need the prior working papers or a clean opening position. We do not finish someone else’s half-tested year without saying so.