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an auditor

См. также в других словарях:

  • 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 — 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 — au‧di‧tor [ˈɔːdtə ǁ ˈɒːdtər] 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 — apud Recentiores, varia significat. Audire enim, Iudex, Praefectus Urbi, Praeses dicitur, qui cognoscit et iudicat, in l. 6. §. 1. D.de Dote leg. l. 12. D. de Instracto, vel Instrument. leg. Auditor vice sacra, l. 3. C. ubi Sen. Apud Baldricum… …   Hofmann J. Lexicon universale

  • auditor — AUDITÓR, OÁRE, auditori, oare, s.m. şi f., adj. (Persoană) care ascultă un curs, o conferinţă, un concert; ascultător, auzitor. [Pr: a u ] – Din fr. auditeur, lat. auditor, oris. Trimis de ana zecheru, 08.07.2002. Sursa: DEX 98  AUDITÓR s. v.… …   Dicționar Român

  • auditor — auditor, ra (Del lat. audītor, ōris). 1. adj. Que realiza auditorías. U. t. c. s.) 2. m. Persona nombrada por el juez entre las elegidas por el obispo o entre los jueces del tribunal colegial, cuya misión consiste en recoger las pruebas y… …   Diccionario de la lengua española

  • Auditor General — may refer to: *Comptroller and Auditor General *Auditor General for Scotland *Auditor General for Wales *Auditor General of Canada *Auditor General of Pakistan *Auditor General of Sri Lanka …   Wikipedia

  • 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 of the imprests — was a profitable office of the Exchequer, responsible for auditing the accounts of officers of the English crown to whom money was issued for government expenditure, from 1559 to 1785. FoundationPrior to 1559 this duty was carried out, sometimes… …   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 — /ˈauditor, ingl. ˈɔːdɪtə(r)/ [dal lat. audītor, «uditore»] s. m. e f. inv. (org. az.) ispettore, controllore …   Sinonimi e Contrari. Terza edizione

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