As per SA 610 External auditor only gives opinion about FS whether they are right or wrong and Internal Auditor consults regarding deficiency.
example- if external auditor comes across errors such as depreciation rates are wrong , or the valuation are wrong which may not be that material, or heads are wrongly classified and expenses are not properly segregated.
The question is-
Will The external auditor in any kind of mistake or small error ask the management to rectify it ?
or will he only give opinion on FS without rectifying anything ?