Which of the following statements about external auditors is true? External auditors are encouraged to also provide consulting services to their audit clients. The "audit committee" consists of independent auditors hired by the external auditors. PCAOB regularly audits the external auditors of publicly-held companies. An audit of a company's internal controls is no longer required to be performed by external auditors. When a public accounting firm conducts an audit, it is considered a "non-assurance service