- A hearer or listener. - A person appointed and authorized to audit or examine an
account or accounts, compare the charges with the vouchers, examine the
parties and witnesses, allow or reject charges, and state the balance. - One who hears judicially, as in an audience court.
Auditor Auditor is a person, firm or partnership which audits books and accounts. Audits can be external, that is independent from the
Auditors’ qualification Auditors’ qualification is a form of words in a report from the auditors of a company’s accounts, stating that in their opinion the accounts are
Auditors’ report Auditors’ report is a report written by a company’s auditors after they have examined the accounts of the company (if they are satisfied, the
Internal auditors Internal auditors are company employees who continuously evaluate the effectiveness of the company’s internal control systems. Large companies often assign...
Definition
[ a.]