- external auditor
- An individual who performs an *external audit. In most countries, external auditors are drawn from the ranks of *Certified Public Accountants, or are individuals of equivalent *professional standing.
Auditor's dictionary. 2014.
Auditor's dictionary. 2014.
External auditor — An External auditor is an audit professional who performs an audit on the financial statements of a company, government, individual, or any other legal entity or organization, and who is independent of the entity being audited. Users of these… … Wikipedia
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auditor — A person or firm appointed to carry out an audit of an organization. In the UK, since the Companies Act (1989) an external auditor must be a registered auditor or a member of a Recognized Supervisory Body and be eligible for appointment under the … Big dictionary of business and management
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 [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
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Auditor General of Sri Lanka — The Auditor General of Sri Lanka is the head of Auditor General s Department of Sri Lanka.The role of the Auditor General of Sri Lanka is to aid accountability by conducting independent audits of government operations. The Auditor General is… … Wikipedia