Accounting dictionary. 2014.
auditor — au·di·tor / ȯ də tər/ n 1: a person qualified and authorized to examine and verify financial records 2: a referee appointed by a court in a civil action; esp: one designated to prepare an account for the court see also master Merriam Webster’s… … Law dictionary
Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… … Wikipedia
auditor's report — Under Sections 235 and 236 Companies Act 1985, the auditor s report to the shareholders on the annual accounts stating whether the accounts have been prepared in accordance with the Companies Act 1985 and whether a true and fair view is given of… … Law dictionary
auditor — au‧di‧tor [ˈɔːdtə ǁ ˈɒːdtər] noun [countable] ACCOUNTING an outside specialist accountant that checks that an individual s or organization s accounts are true and honest: • Under pressure from the auditor, the company had to increase its… … Financial and business terms
Auditor — • The designation of certain officials of the Roman Curia, whose duty it is to hear and examine the causes submitted to the pope Catholic Encyclopedia. Kevin Knight. 2006. Auditor Auditor … Catholic encyclopedia
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
auditor's report — A section of an annual report that includes the auditor s opinion about the veracity of the financial statements. Bloomberg Financial Dictionary All companies above a certain size are required to have their financial statements audited ( i.e.… … Financial and business terms
auditor — noun ADJECTIVE ▪ company, company s ▪ internal ▪ external, independent, outside ▪ county (AmE) … Collocations dictionary
Auditor's Opinion — A certification that accompanies financial statements and is provided by the independent accountants who audit a company s books and records and help produce the financial statements. The auditor s opinion will set out the scope of the audit, the … Investment dictionary
Auditor — An official whose job it is to carefully check the accuracy of business records. An auditor can be either an independent auditor unaffiliated with the company being audited or a captive auditor, and some are elected public officials. The term is… … Investment dictionary
