Corporate governance and sustainability
. External auditors are employees of the company they audit.

. External auditors undertake testing on the financial statements and review the completeness of the disclosures made.

. External auditors are appointed by the directors to carry out the company's audit.

. External auditors check all of a company's transactions for the financial year and all the company's balances at the financial year end.

. External auditors prepare the company's annual financial statements.

. External auditors report to the shareholders not to the directors.