The purpose of external audit services is to examine the company's financial records and statements to reassure shareholders, investors, financial institutions, and other stakeholders about the correctness of a company's financial statements. The provider of external audit services is an independent body that publishes an audit report after the completion of auditing for a particular company. The audit report is the summary of the auditor's findings, opinions, and observations about whether the financial statements are free of material misstatement, presented fairly, and compliant with all the applicable accounting standards.
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