An External Auditor examines financial statements and controls to provide independent assurance to stakeholders. The role requires strong analytical skills, professional scepticism and excellent communication. This position suits candidates with audit experience in public practice or industry who can manage engagements and deliver clear, constructive reports.
External Auditor Job Profile
The External Auditor conducts independent reviews of financial records, internal controls and regulatory compliance to ensure accuracy and integrity of reporting. They work with audit teams to plan and execute engagements across a range of client sectors.
Reporting to the Audit Manager or Partner, the role involves on-site fieldwork, substantive testing, risk assessment and the preparation of audit findings and recommendations for clients and governance bodies.
External Auditor Job Description
External Auditors plan and carry out statutory and advisory audits in accordance with professional standards and firm methodology. They evaluate accounting systems, test transactions, verify balances and assess the adequacy of internal controls. The auditor prepares clear working papers and supports the audit opinion with documented evidence.
Auditors liaise with client finance teams, present findings to management and provide practical recommendations to improve processes and mitigate risks. They are expected to manage time effectively, meet deadlines and maintain professional, ethical conduct at all times.
Senior External Auditors may supervise junior staff, contribute to client proposals and help strengthen client relationships by identifying value-added improvements beyond compliance requirements.
External Auditor Duties and Responsibilities
- Plan audit engagements, define scope and identify key risk areas.
- Perform substantive testing of transactions, account balances and disclosures.
- Assess the design and operating effectiveness of internal controls.
- Prepare and maintain clear, compliant working papers and audit documentation.
- Draft audit reports, management letters and recommendations for improvement.
- Communicate findings to client management and governance committees.
- Ensure audits comply with relevant accounting standards and statutory requirements.
- Supervise and mentor junior auditors, providing feedback and technical guidance.
- Support business development activities, including proposal preparation and client meetings.
- Keep up to date with changes in accounting, auditing and regulatory frameworks.
External Auditor Requirements and Qualifications
- Qualified accountant designation preferred, for example, ACCA, ACA or equivalent.
- Proven experience in external audit within a public practice or corporate audit function.
- Strong knowledge of UK GAAP, IFRS or other relevant accounting frameworks.
- Understanding of audit methodology, risk assessment techniques and sampling methods.
- Excellent analytical, numerical and problem-solving skills.
- Effective verbal and written communication skills with the ability to present complex issues clearly.
- High standard of professional ethics, integrity and objectivity.
- Competence in audit software and standard office applications, including spreadsheets.
- Ability to manage multiple assignments, meet deadlines and work under pressure.
- Willingness to travel to client sites and work extended hours during peak periods.
