External audit services market is also known as financial audit and statutory audit. It involves the examination of the truth and fairness of the financial statements of an entity by an external auditor who is independent of the organization in accordance with a reporting framework such as the IFRS.

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The global external audit services market was valued at $42 billion in 2017. This is due to economic growth and technology development.
North America was the largest geographic region in the market, accounting for two-fifth of the global market share, due to high demand for services such as accounting, legal, advertising, photographic services and other professional services from companies across all industries.

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The USA was the largest country in the market, accounting for three-tenth of the global market share, due to the presence of a large number of commercial establishments seeking accounting, legal, and management consulting, advertising and other professional services. The USA was followed by India and China as the next largest countries in the market.
The major competitors in the market are Deloitte, PwC, Ernst & Young, KPMG and BDO. Deloitte is one of the "Big Four" accounting organizations and the largest professional services network in the world by revenue and number of professionals. Deloitte provides audit, tax, consulting, enterprise risk and financial advisory services with more than 263,900 professionals globally.

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