External audit is the process of: O recording, classifying and measuring accounting data. O checking invoices back to supporting documentation ensuring compliance with the Companies Act O obtaining sufficient appropriate audit evidence of the truth and fairness of information included in an entity's financial statements.

External audit is the process of: recording, classifying and measuring accounting data. checking invoices back to supporting documentation ensuring compliance with the Companies Act obtaining sufficient appropriate audit evidence of the truth and fairness of information included in an entity's financial statements