Significance of External Auditors on the Examination of Financial Statement

Abstract

This research is to determine the significance of external auditors on the examination of financial statement based on Bangladeshi perspective. The usage of primary and secondary approaches for data collection was introduced for this research to be carried out accurately and efficiently. For primary data, I have developed a questionnaire. In this questionnaire I have gotten response from 51 respondents and I have collected secondary data from textbooks, websites, articles, and manual lecture notes. The data that obtained from questionnaire, I have presented these data in pie chart by showing percentage. The research outcomes indicate that, external auditors examine the financial statements of any company/organization, which helps in testing and monitoring as well as avoiding frauds, errors, misappropriations of assets in companies/organizations.