澳洲代写：外部审计事务所的责任。业务机构的最重要及核心的审计责任，是就该业务机构的财务报表及财务状况提出意见。外聘审计人员只提供保证，即这些账目是真实的，没有挪用，并且是按照会计准则编制的。外部审计师为公司提供担保。在接下来的内容中，澳洲代写专家将为同学们分析下外部审计事务所的责任。
外部审计师必须了解和分析实体，即他们为之工作的客户及其环境，以便他们能够更有效地履行其职责。他们需要将公司与市场上的其他公司进行比较，以确保公司的业绩和增长。
获得足够的证据形成意见:审计结束后，外部审计员需要对公司提出意见。为了形成和提供审计意见，审核员需要在审计过程中收集适当和充分的审计证据。风险越高，需要收集的证据就越多，反之亦然。
独立性:审计事务所有责任保持独立性，条件是它不应该对它所审计的公司感兴趣。如果不保持独立性，就会导致陈述缺乏准确性和可信度。
The external auditors have to understand and analyse the entity i.e. their client for which they are working and its environment so that they can perform their duties more efficiently and effectively. They need to compare the company with the other companies in the market to ensure its performance and growth.
Obtaining sufficient evidence to form an opinion: External auditors are required to provide an opinion about the company after the audit is completed. In order to form and provide an opinion, auditors need to have proper and sufficient audit evidences that are collected during audit process. The higher the risk, more evidence is required to be collected and vice-versa.
Independence: The audit firm is responsible for maintaining independence in the terms that it should not be interested in the company in which it is auditing. If independence is not maintained, it results in lack of accuracy and credibility of the statements.
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