In this particular essay, the objective is to critically evaluate the skills and objectives of external auditors and fraud examiners from a comparative point of view. Correspondingly, the study intends to identify the set skills of auditors and fraud examiners with the aim of detecting financial fraud and other fraudulent activities at a wider scale. Moreover, this particular study aims to identify the functions of external auditors during the execution of audit work in comparison to fraud examiners, explaining their distinct roles, which is in general, to express the views regarding the financial statements and to detect fraudulent activities respectively.Task Objectives of the External Auditors. revealed that in the early 21st century, external auditors have become more sensitive regarding their roles and responsibilities, which have enhanced the quality of auditing process (41-57). At the same time, it is also identified that skills and efficiency of the external auditors have prevented and reduced the impact of fraud and fraudulent activities during the business occurrence or in case of preparing financial statements. Simultaneously, it can be claimed that external auditors have reduced the tendency of unethical practices among the organisations when conducting business operations, which has helped modern business entities to improve as well as increase the level of public confidence regarding the auditing work and in case of auditing reports. Simultaneously, external auditors can also safeguard the interests of investors, creditors, stakeholders and. External Auditors and Fraud Examiners.
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