外部审计一般查什么？

中文：

外部审计是一种由独立第三方对企业的财务和业务状况进行的审查和评估。那么，外部审计一般会查什么呢？

首先，外部审计会审查企业的财务报表。财务报表是企业财务状况的直接反映，包括资产负债表、利润表和现金流量表等。审计师会对这些报表进行详细的核对和分析，确保报表的真实性和准确性。

其次，外部审计会检查企业的内部控制体系。内部控制体系是企业内部管理和风险控制的重要手段，审计师会评估其有效性和合规性，以确保企业业务运作的规范和合法。

此外，外部审计还会关注企业的合规性和法律风险。这包括税务合规、反洗钱、反腐败等方面。审计师会检查企业是否遵守相关法规，并评估企业可能面临的法律风险。

最后，外部审计还会对企业的运营效率和业绩进行评估。这包括审查企业的业务流程、成本控制、收入确认等方面，以确定企业是否达到了预期的业绩目标。

总之，外部审计是对企业财务和业务状况的全面审查和评估，旨在确保企业的财务真实、合规、规范，并评估企业的运营效率和业绩。

英文：

What Does External Audit Generally Examine?

External audit is a review and assessment of a company's financial and operational condition conducted by an independent third party. So, what does an external audit typically examine?

Firstly, external audit scrutinizes a company's financial statements. These statements, which are a direct reflection of a company's financial condition, include the balance sheet, income statement, and cash flow statement. Auditors carefully review and analyze these statements to ensure their authenticity and accuracy.

Secondly, external audit examines a company's internal control system. This system is a crucial tool for internal management and risk control, and auditors assess its effectiveness and compliance to ensure the company's operations are conducted in a standardized and legal manner.

Moreover, external audit focuses on a company's compliance and legal risks. This encompasses tax compliance, anti-money laundering, anti-corruption, and other aspects. Auditors check whether the company adheres to relevant regulations and assess the potential legal risks it faces.

Finally, external audit evaluates a company's operational efficiency and performance. This involves reviewing its business processes, cost control, revenue recognition, and other areas to determine if the company has achieved its expected performance goals.

In summary, external audit is a comprehensive review and assessment of a company's financial and operational condition, aiming to ensure financial authenticity, compliance, standardization, and evaluate its operational efficiency and performance.