Русско-англо-русский юридический словарь

The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof (called an "audited"). (Wikipedia)

Definition of external audit: Periodic or specific purpose (ad hoc) audit conducted by external (independent) qualified accountant(s). (BusinessDictionary)