英语词汇“auditor”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

above the line, adjectiveabsorption rate, acceptance sampling, accountant, nounaccount balance, accounting, nounaccounting rate of return, accrued cost, accrued income, accumulation unit, acid ratio, actual price, A/D, adjustable peg, nounADR, nounadvancer, nounAER, aftermarket, nounAGI, aging schedule, agio, nounAICPA, allottee, nounallowable, adjectivealternative investment, amortizable, adjectiveannual earnings, annual income, annual value, annuity, nounappraiser, nounappropriate, verbappropriation, nounappropriation account, arb, nounas at, prepositionas of, prepositionasset, nounasset backing, asset shuffling, nounasset stripping, nounasset-stripping, verbasset turnover, asset value per share, Association for Payment Clearing Services, nounassured value, at best, adverbat call, adverbaudit, verbauditor, nounauditor's report, auto-financing, adjectiveaverage stock, backdate, verbbackup withholding, nounbackwardation, nounbad debt recovery, bail-out, nounbalanced fund, balance sheet, nounBaltic Exchange, nounbankroll, nounbase rate, nounbasis point, bed-and-breakfasting, nounbellwether, nounbelow the line, adjectivebeneficial owner, best efforts, adjectivebeta coefficient, nounbid and asked, adjectivebill rate, Black Friday, nounBlack Thursday, nounBlack Tuesday, nounBlack Wednesday, nounblank transfer, bond, nounbond fund, bond premium, bookbuilding, nounbook debt, book entry, book-keeper, nounbook-keeping, nounbottom fisher, nounbought deal, bourse, nounbreakeven, nounbreak-up value, buildings and contents insurance, buoy, verbbuoyancy, nounbuoyant, adjectivebusiness angel, nounbusiness entity, business manager, buyback, nounbuy-in, nounbuying power, buying price, buy limit order, buy order, buyout, nouncabinet bid, callable, adjectivecallable fixture, nouncap and collar, nouncapital appreciation, capital asset pricing model, capital charge, capital dilution, nouncapital equipment, capital flow, nouncapital gain, capital invested, nouncapitalization of reserves, nouncapitalize, verbcapitalized, adjectivecapital movement, nouncapital outlay, capital rationing, nouncapital stock, capital sum, capital surplus, capital transfer, capital value, CAR, carried down, adjectivecarried forward, adjectivecarried over, adjectivecarryback, nouncarryforward, nouncarrying charge, carry-over, nouncash account, cash at bank, nouncash basis, nouncashbook, nouncash column, cash equivalent, cash flow, nouncashless, adjectivecash management, cash price, CBOT, c/d, certificate of deposit, nouncertificate of occupancy, nouncertified public accountant, nounCFO, chain of title, nounChapter 7, nounChartered Financial Consultant, nounchartist, nounchattels real, nounChicago Board Options Exchange, nounChicago Mercantile Exchange, nounChinese wall, nounchurning, nounCISCO, nounclawback, nounclean opinion, nounclearer, nounclearing agent, nounclosed-end, adjectiveclosely held, adjectiveCMA, CME, COGS, collection ratio, Comex, nouncomfort letter, commercial agent, common ownership, company doctor, company limited by guarantee, nouncompany limited by shares, nouncomparables, nouncomparable-store sales, compensate, verbcompensating error, completion date, compound, verbcompound annual rate of return, nouncompound interest, nouncomptroller, nounComptroller and Auditor General, nounComptroller General, nounComptroller of the Currency, nouncompulsory purchase order, concert party, nounconsistency concept, nounconsolidated accounts, consolidator, nounConsols, nouncontango, nouncontinuous inventory, contra account, contra-asset account, contract note, controller, nouncontrol period, conversion premium, cooling-off period, nounco-operative society, corporate investment, cost, verbcost of goods sold, nouncounting-house, nouncoupon sheet, nounCPA, nounCPI, cramdown, nouncredit, nouncredit, verbcredit card payment, credit facility, creditor turnover rate, nouncredit quality, credit repair, credit standing, credit status, creeping control, CREST, nouncurrency pair, nouncurrency peg, nounDaily Official List, nounday book, nounday order, dead cat bounce, death futures, debt capital, debt ratio, decliner, noundeed of conveyance, noundeferred credits, noundeferred income, deferred share, degearing, noundeleverage, noundelinquent tax certificate, delivery date, demand note, dematerialize, verbdemonetize, verbdemutualize, verbdenominated, adjectivedeposit certificate, depository institution, deposit protection fund, noundepreciable life, depreciation account, deprival value, derivative lease, direct exchange, direct investment, direct labour, directors register, discount brokerage, discount loan, discretionary account, discretionary order, discretionary spending, diversifieds, noundivestment, nounDJIA, dollar-cost averaging, noundollars-and-cents, adjectivedomestic investment, double declining balance, double-witching, noundown payment, noundowntick, nounDPS, drawdown, noundrawing account, dual capacity, noundual listing, due, adjectivedue diligence, earn, verbEasdaq, nouneconomic, adjectiveeffective rate, emissions unit, encash, verbequity, nounequity investment, ERM, nounerror of commission, nounerror of omission, nounerror of posting, nounerror of principle, nounethical investment, Euribor, nounEuro.NM, nounEuropean interbank offered rate, exceptionals, nounexchange arbitrage, exchange of contracts, nounex gratia, adjectiveexpense ratio, expiration date, face amount, factor cost, factoring, nounfailure, nounfair value, fand, nounFederal funds, fee absolute, nounfigure, nounfinal accounts, final distribution, finance charge, Financial Accounting Standards Board, nounfinancial investment, financials, nounfinancial services, financial supermarket, financial year, nounfinancier, nounfirst in, first out, nounfirst-quarter, adjectivefixed assets, nounfixed costs, nounfixed-income investment, fixed investment, fixtures and fittings, nounfloater, nounflood insurance, flowback, nounflow of funds, nounfocus list, foreign investment, freehold possession, free movement, nounfriends, nounfront-running, nounfull-year, adjectivefully-subscribed, adjectivefunder, nounfungible, adjectivefutures, nounfuture value, FY, G & A, gainer, noungilts, nounGinnie Mae, nounGLOBEX, nounGNMA, noungolden share, golds, noungood-faith money, government investment, greenshoe, noungross, adjectivegross income, gross investment, group accounts, grubstake, nounguaranty, nounhealth warning, nounhigh end, nounhigh flyer, nounhigh-yield, adjectiveHip, nounholding, nounholding company, nounholdout, nounhomeowner's insurance, home repair, household insurance, idle balance, imprest, nouninactive account, incentive fee, income and expenditure account, income share, incubator space, index-linked, adjectiveindirect exchange, industrials, nouninherit, verbinheritance, nouninjection, nounIN.SECTS, nouninstitutional investment, interest cover, International Monetary Fund, nounInternational Securities Exchange, nouninvest, verbinvestment, nouninvestment income, investor, nouninvestor resistance, issuance, nounissue flop, nounissuer, nounkerb market, key money, large-cap, nounlast in, first out, nounlast sale, leaseback, nounleasehold possession, ledger, nounledger clerk, legal investment, lending rate, nounletter of comfort, nounleverage, verblifecycle cost, LIFO, like-for-like, adjectiveliquidity, nounliquid ratio test, loading, nounloan-to-value ratio, London Clearing House, nounM & A, management charge, mandatory general offer, margin account, market order, material fact, nounmature, adjectivematurity, nounmid-cap, nounMMC, mortgage protection insurance, multiple (share) application, municipals, nounNational Market System, nounNational Savings Stock Register, nounNBV, net, adjectivenet, verbnet 10/eom, adverbnet 30, adverbnet annual value, net asset backing, net asset value, net book value, net income, net interest, net investment, net present value, net realizable value, nominal accounts, nominal price, nominal value, non-payment, nounnon-recurring, adjectivenote issuance facility, NPV, NTA, number-cruncher, nounOEIC, offer for sale, nounoff-market, adjectiveon demand, adverbopen interest, nounopen-market, adjectiveopen outcry, nounoperating income, option, nounoption premium, option pricing model, options contract, order-driven, adjectiveorigination, nounoutflow, nounoutturn, nounoutward investment, overallotment, nounoverborrow, verboverbought, adjectiveovercapitalized, adjectiveovergeared, adjectiveoverissue, nounoverlend, verboverseas investment, overtrade, verbowner-operator, nounP&L, packager, nounpaperchase, nounpar value, pass-through, nounpawn, verbpayables, nounpay and file, nounpaying agent, payout ratio, PDR, pension fund, nounpension plan, nounPE ratio, performance guarantee, permission to build, nounpersonal investment, petrodollars, nounPink Sheets, nounplanning application, plat book, pledgee, nounplot plan, pooling of interests, nounpork bellies, nounportfolio, nounpoundage, nounppd., prelease, verbpremium bond, nounpresale, nounprice-sensitive, adjectiveprimary share, prime-1, nounprime tenant, principal, nounprivate company, private income, nounprivate investment, privately-owned, adjectiveprivate placing, proceeds, nounprofit-taking, nounpro-forma, adjectivepro-forma invoice, prompt date, prompt note, property, nounproperty investment, pro rata, adjectiveprorate, verbpublic investment, publicly-held, adjectivepurchase journal, nounpurchases account, purse, nounp.w., quote-driven, adjectiveramping, nounrandom walk, nounratable, adjectiverateable value, rate of return, nounrating agency, real, adjectivereal accounts, real estate investment, realization concept, nounrebound, verbreceiver, nounreceivership, nounrecoup, verbrecuperate, verbred ink, nounredlining, nounrefunding, nounRegional Stock Exchange, nounregistered stock, REIT, nounremarket, verbREMIC, nounremit, verbremittance, nounrent, verbrental, nounrent-free, adjectiverepatriate, verbrepurchase agreement, research manager, reserve requirement, reserves, nounresidual value, resource, verbresults, nounretainer, nounretirement plan, nounreturn, verbreturn, nounrevenue, nounreverse share split, risk analysis, nounrisk profile, ROA, root of title, royalty payment, ruin, verbsale and repurchase agreement, sales account, sales budget, sales charge, sales returns account, salvage value, nounsame-store sales, Sarbanes-Oxley Act, nounsaving, nounSavings and Loan Association, nounSEATS, nounsecondary shares, second-tier share, securities house, security rating, self-dealing, nounself-liquidating, adjectiveSETS, nounsettlement date, settling day, nounshare application, share exchange offer, share manipulation, share split, shark repellent, nounshelf registration, Ship, nounshort-covering, nounshort-term gain, sinking fund, nounsiphon, verbsliding peg, nounsmall-cap, nounSOX, nounspeculate, verbspeculation, nounspeculative, adjectivespeculative investment, squeeze, verbstk., stockbrokerage, nounstock count, nounstockholding, nounstock parking, nounstock valuation, stop order, straight line, adjectivestructural analysis, sublet, verbsubsidize, verbsubsidy, nounsubvention, nounsum of the digits, nounsundries account, super voting rights, sustainability index, swaption, nounsystematic risk, technical analysis, technical analyst, technical correction, technicals, nountenant at sufferance, nountenant at will, nountenant for years, nountenant in common, nounterm, nountippee, nountipper, nountip sheets, nountotal, verbtrading loss, trading profit, transfer, verbtransfer agent, transfer register, trigger point, triple-A, adjectivetriple-witching, nountrue and fair view, nountrust, nountrust company, trustee, nountrusteeship, nountrust fund, nounturnover ratio, undercapitalized, adjectiveundercharge, verbunderfunded, adjectiveunder-investment, noununderreport, verbundervalued, verbunderwriting power, unearned income, ungeared, adjectiveunitize, verbunit of account, noununsystematic risk, upfront fee, uptick, nounvault cash, vendor placing, Wall Street, war chest, nounweak, adjectiveworking capital, nounwrite-off, nounwritten-down value, yield spread, yield to call, nounyield to maturity, nounYTD, YTM, zaitech, nounZ-score, noun

单词	auditor
释义	auditorau‧di‧tor /ˈɔːdɪtə $ ˈɒːdɪtər/ noun [countable] Examples EXAMPLES FROM THE CORPUS And it is a point that needs to be rammed home to directors even more firmly than to auditors. Beginning management accountants often start as cost accountants, junior internal auditors, or as trainees for other accounting positions. Coaxed and edged into it by the auditor, the engram was recounted. If the case is not progressing, then the fault lies with the auditor. In adapting to this expanded role the auditor faces many difficulties. It is evident that auditors should be separate from their client's management. It may be better for auditors to limit the scope of their work and describe it in their report, it concluded. While measures for closer relations between auditors and shareholders are welcome, they may not provide the complete answer. word sets WORD SETS► Finance above the line, adjectiveabsorption rate, acceptance sampling, accountant, nounaccount balance, accounting, nounaccounting rate of return, accrued cost, accrued income, accumulation unit, acid ratio, actual price, A/D, adjustable peg, nounADR, nounadvancer, nounAER, aftermarket, nounAGI, aging schedule, agio, nounAICPA, allottee, nounallowable, adjectivealternative investment, amortizable, adjectiveannual earnings, annual income, annual value, annuity, nounappraiser, nounappropriate, verbappropriation, nounappropriation account, arb, nounas at, prepositionas of, prepositionasset, nounasset backing, asset shuffling, nounasset stripping, nounasset-stripping, verbasset turnover, asset value per share, Association for Payment Clearing Services, nounassured value, at best, adverbat call, adverbaudit, verbauditor, nounauditor's report, auto-financing, adjectiveaverage stock, backdate, verbbackup withholding, nounbackwardation, nounbad debt recovery, bail-out, nounbalanced fund, balance sheet, nounBaltic Exchange, nounbankroll, nounbase rate, nounbasis point, bed-and-breakfasting, nounbellwether, nounbelow the line, adjectivebeneficial owner, best efforts, adjectivebeta coefficient, nounbid and asked, adjectivebill rate, Black Friday, nounBlack Thursday, nounBlack Tuesday, nounBlack Wednesday, nounblank transfer, bond, nounbond fund, bond premium, bookbuilding, nounbook debt, book entry, book-keeper, nounbook-keeping, nounbottom fisher, nounbought deal, bourse, nounbreakeven, nounbreak-up value, buildings and contents insurance, buoy, verbbuoyancy, nounbuoyant, adjectivebusiness angel, nounbusiness entity, business manager, buyback, nounbuy-in, nounbuying power, buying price, buy limit order, buy order, buyout, nouncabinet bid, callable, adjectivecallable fixture, nouncap and collar, nouncapital appreciation, capital asset pricing model, capital charge, capital dilution, nouncapital equipment, capital flow, nouncapital gain, capital invested, nouncapitalization of reserves, nouncapitalize, verbcapitalized, adjectivecapital movement, nouncapital outlay, capital rationing, nouncapital stock, capital sum, capital surplus, capital transfer, capital value, CAR, carried down, adjectivecarried forward, adjectivecarried over, adjectivecarryback, nouncarryforward, nouncarrying charge, carry-over, nouncash account, cash at bank, nouncash basis, nouncashbook, nouncash column, cash equivalent, cash flow, nouncashless, adjectivecash management, cash price, CBOT, c/d, certificate of deposit, nouncertificate of occupancy, nouncertified public accountant, nounCFO, chain of title, nounChapter 7, nounChartered Financial Consultant, nounchartist, nounchattels real, nounChicago Board Options Exchange, nounChicago Mercantile Exchange, nounChinese wall, nounchurning, nounCISCO, nounclawback, nounclean opinion, nounclearer, nounclearing agent, nounclosed-end, adjectiveclosely held, adjectiveCMA, CME, COGS, collection ratio, Comex, nouncomfort letter, commercial agent, common ownership, company doctor, company limited by guarantee, nouncompany limited by shares, nouncomparables, nouncomparable-store sales, compensate, verbcompensating error, completion date, compound, verbcompound annual rate of return, nouncompound interest, nouncomptroller, nounComptroller and Auditor General, nounComptroller General, nounComptroller of the Currency, nouncompulsory purchase order, concert party, nounconsistency concept, nounconsolidated accounts, consolidator, nounConsols, nouncontango, nouncontinuous inventory, contra account, contra-asset account, contract note, controller, nouncontrol period, conversion premium, cooling-off period, nounco-operative society, corporate investment, cost, verbcost of goods sold, nouncounting-house, nouncoupon sheet, nounCPA, nounCPI, cramdown, nouncredit, nouncredit, verbcredit card payment, credit facility, creditor turnover rate, nouncredit quality, credit repair, credit standing, credit status, creeping control, CREST, nouncurrency pair, nouncurrency peg, nounDaily Official List, nounday book, nounday order, dead cat bounce, death futures, debt capital, debt ratio, decliner, noundeed of conveyance, noundeferred credits, noundeferred income, deferred share, degearing, noundeleverage, noundelinquent tax certificate, delivery date, demand note, dematerialize, verbdemonetize, verbdemutualize, verbdenominated, adjectivedeposit certificate, depository institution, deposit protection fund, noundepreciable life, depreciation account, deprival value, derivative lease, direct exchange, direct investment, direct labour, directors register, discount brokerage, discount loan, discretionary account, discretionary order, discretionary spending, diversifieds, noundivestment, nounDJIA, dollar-cost averaging, noundollars-and-cents, adjectivedomestic investment, double declining balance, double-witching, noundown payment, noundowntick, nounDPS, drawdown, noundrawing account, dual capacity, noundual listing, due, adjectivedue diligence, earn, verbEasdaq, nouneconomic, adjectiveeffective rate, emissions unit, encash, verbequity, nounequity investment, ERM, nounerror of commission, nounerror of omission, nounerror of posting, nounerror of principle, nounethical investment, Euribor, nounEuro.NM, nounEuropean interbank offered rate, exceptionals, nounexchange arbitrage, exchange of contracts, nounex gratia, adjectiveexpense ratio, expiration date, face amount, factor cost, factoring, nounfailure, nounfair value, fand, nounFederal funds, fee absolute, nounfigure, nounfinal accounts, final distribution, finance charge, Financial Accounting Standards Board, nounfinancial investment, financials, nounfinancial services, financial supermarket, financial year, nounfinancier, nounfirst in, first out, nounfirst-quarter, adjectivefixed assets, nounfixed costs, nounfixed-income investment, fixed investment, fixtures and fittings, nounfloater, nounflood insurance, flowback, nounflow of funds, nounfocus list, foreign investment, freehold possession, free movement, nounfriends, nounfront-running, nounfull-year, adjectivefully-subscribed, adjectivefunder, nounfungible, adjectivefutures, nounfuture value, FY, G & A, gainer, noungilts, nounGinnie Mae, nounGLOBEX, nounGNMA, noungolden share, golds, noungood-faith money, government investment, greenshoe, noungross, adjectivegross income, gross investment, group accounts, grubstake, nounguaranty, nounhealth warning, nounhigh end, nounhigh flyer, nounhigh-yield, adjectiveHip, nounholding, nounholding company, nounholdout, nounhomeowner's insurance, home repair, household insurance, idle balance, imprest, nouninactive account, incentive fee, income and expenditure account, income share, incubator space, index-linked, adjectiveindirect exchange, industrials, nouninherit, verbinheritance, nouninjection, nounIN.SECTS, nouninstitutional investment, interest cover, International Monetary Fund, nounInternational Securities Exchange, nouninvest, verbinvestment, nouninvestment income, investor, nouninvestor resistance, issuance, nounissue flop, nounissuer, nounkerb market, key money, large-cap, nounlast in, first out, nounlast sale, leaseback, nounleasehold possession, ledger, nounledger clerk, legal investment, lending rate, nounletter of comfort, nounleverage, verblifecycle cost, LIFO, like-for-like, adjectiveliquidity, nounliquid ratio test, loading, nounloan-to-value ratio, London Clearing House, nounM & A, management charge, mandatory general offer, margin account, market order, material fact, nounmature, adjectivematurity, nounmid-cap, nounMMC, mortgage protection insurance, multiple (share) application, municipals, nounNational Market System, nounNational Savings Stock Register, nounNBV, net, adjectivenet, verbnet 10/eom, adverbnet 30, adverbnet annual value, net asset backing, net asset value, net book value, net income, net interest, net investment, net present value, net realizable value, nominal accounts, nominal price, nominal value, non-payment, nounnon-recurring, adjectivenote issuance facility, NPV, NTA, number-cruncher, nounOEIC, offer for sale, nounoff-market, adjectiveon demand, adverbopen interest, nounopen-market, adjectiveopen outcry, nounoperating income, option, nounoption premium, option pricing model, options contract, order-driven, adjectiveorigination, nounoutflow, nounoutturn, nounoutward investment, overallotment, nounoverborrow, verboverbought, adjectiveovercapitalized, adjectiveovergeared, adjectiveoverissue, nounoverlend, verboverseas investment, overtrade, verbowner-operator, nounP&L, packager, nounpaperchase, nounpar value, pass-through, nounpawn, verbpayables, nounpay and file, nounpaying agent, payout ratio, PDR, pension fund, nounpension plan, nounPE ratio, performance guarantee, permission to build, nounpersonal investment, petrodollars, nounPink Sheets, nounplanning application, plat book, pledgee, nounplot plan, pooling of interests, nounpork bellies, nounportfolio, nounpoundage, nounppd., prelease, verbpremium bond, nounpresale, nounprice-sensitive, adjectiveprimary share, prime-1, nounprime tenant, principal, nounprivate company, private income, nounprivate investment, privately-owned, adjectiveprivate placing, proceeds, nounprofit-taking, nounpro-forma, adjectivepro-forma invoice, prompt date, prompt note, property, nounproperty investment, pro rata, adjectiveprorate, verbpublic investment, publicly-held, adjectivepurchase journal, nounpurchases account, purse, nounp.w., quote-driven, adjectiveramping, nounrandom walk, nounratable, adjectiverateable value, rate of return, nounrating agency, real, adjectivereal accounts, real estate investment, realization concept, nounrebound, verbreceiver, nounreceivership, nounrecoup, verbrecuperate, verbred ink, nounredlining, nounrefunding, nounRegional Stock Exchange, nounregistered stock, REIT, nounremarket, verbREMIC, nounremit, verbremittance, nounrent, verbrental, nounrent-free, adjectiverepatriate, verbrepurchase agreement, research manager, reserve requirement, reserves, nounresidual value, resource, verbresults, nounretainer, nounretirement plan, nounreturn, verbreturn, nounrevenue, nounreverse share split, risk analysis, nounrisk profile, ROA, root of title, royalty payment, ruin, verbsale and repurchase agreement, sales account, sales budget, sales charge, sales returns account, salvage value, nounsame-store sales, Sarbanes-Oxley Act, nounsaving, nounSavings and Loan Association, nounSEATS, nounsecondary shares, second-tier share, securities house, security rating, self-dealing, nounself-liquidating, adjectiveSETS, nounsettlement date, settling day, nounshare application, share exchange offer, share manipulation, share split, shark repellent, nounshelf registration, Ship, nounshort-covering, nounshort-term gain, sinking fund, nounsiphon, verbsliding peg, nounsmall-cap, nounSOX, nounspeculate, verbspeculation, nounspeculative, adjectivespeculative investment, squeeze, verbstk., stockbrokerage, nounstock count, nounstockholding, nounstock parking, nounstock valuation, stop order, straight line, adjectivestructural analysis, sublet, verbsubsidize, verbsubsidy, nounsubvention, nounsum of the digits, nounsundries account, super voting rights, sustainability index, swaption, nounsystematic risk, technical analysis, technical analyst, technical correction, technicals, nountenant at sufferance, nountenant at will, nountenant for years, nountenant in common, nounterm, nountippee, nountipper, nountip sheets, nountotal, verbtrading loss, trading profit, transfer, verbtransfer agent, transfer register, trigger point, triple-A, adjectivetriple-witching, nountrue and fair view, nountrust, nountrust company, trustee, nountrusteeship, nountrust fund, nounturnover ratio, undercapitalized, adjectiveundercharge, verbunderfunded, adjectiveunder-investment, noununderreport, verbundervalued, verbunderwriting power, unearned income, ungeared, adjectiveunitize, verbunit of account, noununsystematic risk, upfront fee, uptick, nounvault cash, vendor placing, Wall Street, war chest, nounweak, adjectiveworking capital, nounwrite-off, nounwritten-down value, yield spread, yield to call, nounyield to maturity, nounYTD, YTM, zaitech, nounZ-score, noun Collocations COLLOCATIONS FROM OTHER ENTRIES► external auditors (=someone from outside who looks at an organization’s finances) COLLOCATIONS FROM THE CORPUSADJECTIVE► external · The concluding section considers the relationship between the external and internal auditor.· The proposals also aim to overcome the present problems relating to the independence, accountability and legal liability of external auditors.· An external auditor will need to carry out detailed checking of records and procedures.· For this reason a change of name is proposed from external auditors to external assessors.· An external auditor must decide the scope of the work to be undertaken to discharge his or her duties.· In this connection an external auditor will wish to consider what reliance should be placed on an internal audit.· Review by another lawyer File audits Quality standards are monitored by internal and external auditors.· And, in practice, the external auditor will take account of this in carrying out the statutory audit. ► independent · We have been audited by independent auditors.· Hence the importance of audits by competent and independent auditors - to which we turn in the next chapter.· But Atra declined to provide an independent auditor. ► internal · However, because the ultimate responsibility is given to the external auditor, the role of the internal auditor is not emphasized.· Many accountants and auditors were unlicensed management accountants, internal auditors, or government accountants and auditors.· The concluding section considers the relationship between the external and internal auditor.· Similarly, management will increasingly need internal auditors to develop new ways to discover and eliminate waste and fraud.· The Guidance concentrates on the organizational status of internal audit and the objectivity of internal auditors in achieving the requisite independence.· Beginning management accountants often start as cost accountants, junior internal auditors, or as trainees for other accounting positions.· The chief internal auditor must be assisted by sufficient staff of the right quality and quantity.· There is a large degree of mobility among public accountants, management accountants, and internal auditors. NOUN► district · The hard left points out the parallels between colonial district commissioners and the district auditor.· Traditionally, government-appointed district auditors have been responsible for examining most local authority accounts.· It cost £639, expenditure which the district auditor disallowed. VERB► appoint · Local authorities no longer have the power to appoint their own auditors.· These committed groups, or a committee to represent them, could appoint the auditors and receive their report.· It appoints auditors for local authorities to ensure probity and promotes improvements in economy, efficiency and effectiveness.· It appoints auditors whose powers have been extended significantly. ► inform · Either: As agreed at our initial meeting, we would need to inform your auditors of this appointment.· The example engagement letter at 1101.2 includes a request for permission for us to inform the auditors of our appointment. ► provide · The annual report should also give information on directors' remuneration and the cost of non-audit services provided by the auditor.· But Atra declined to provide an independent auditor. ► report · Companies' interim and preliminary statements should be reviewed and reported on by the auditor before publication. ► require · Both EDs would require auditors to refer in their reports to inherent uncertainties affecting the accounts.· In 1994 they decided to file the miles of necessary paperwork, hire the required auditors and become a true mutual fund. someone whose job is to officially examine a company’s financial records
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