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Longman Dictionary of Contemporary English
external auditors (=someone from outside who looks at an organization’s finances)
▪ 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.
▪ 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.
▪ 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.
▪ 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.
▪ 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.
▪ 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.
▪ 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.
▪ Companies' interim and preliminary statements should be reviewed and reported on by the auditor before publication.
▪ 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.
▪ 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.
The Collaborative International Dictionary

Auditor \Au"di*tor\, n. [L. auditor, fr. audire. See Audible, a.]

  1. A hearer or listener.

  2. 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.

  3. One who hears judicially, as in an audience court.

    Note: In the United States government, and in the State governments, there are auditors of the treasury and of the public accounts. The name is also applied to persons employed to check the accounts of courts, corporations, companies, societies, and partnerships.

Douglas Harper's Etymology Dictionary

early 14c., "official who receives and examines accounts;" late 14c., "a listener," from Anglo-French auditour (Old French oieor "listener, court clerk," 13c.; Modern French auditeur), from Latin auditor "a hearer," from auditus, past participle of audire "to hear" (see audience). Meaning "receiver and examiner of accounts" is because this process formerly was done, and vouched for, orally.


n. 1 One who audits bookkeeping accounts. 2 In many jurisdictions, an elected or appointed public official in charge of the public accounts; a comptroller. 3 One who audits an academic course; who attends the lectures but does not earn academic credit. 4 (context rare English) One who listens as a member of an audience 5 (context Scientology English) One trained to perform spiritual guidance procedures.

  1. n. someone who listens attentively [syn: hearer, listener, attender]

  2. a student who attends a course but does not take it for credit

  3. a qualified accountant who inspects the accounting records and practices of a business or other organization


An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.

Auditor (ecclesiastical)

In ecclesiastical terminology, an Auditor (from a Latin word meaning "hearer") is a person given authority to hear cases in an ecclesiastical court.

Usage examples of "auditor".

Cardinal Acquaviva was made acquainted with these circumstances at nine this morning through the auditor you met in my room, and he promised to have the person sent away unless she belonged to his household.

Miles was not, he realized belatedly, nearly as well up on the fine points of Barrayaran law as an Imperial Auditor ought to be.

Paul Anthony Heaven had also played the threatening supervisor in Wave Bye-Bye to the Bureaucrat, the Massachusetts State Commissioner for Beach and Water Safety in Safe Boating Is No Accident, and a Parkinsonian corporate auditor in Low-Temperature Civics.

Lord Bute had founded two papers, The Briton and The Auditor, and had set up the novelist Tobias Smollett as editor of the former.

I had scarcely shut the door, when an agent of police came and told me that the auditor had something to say to me, and would be glad to see me at an early hour next morning.

While he was speaking, one of the auditors of the Vicar-General called to enquire when he could see the Abby Gama.

Early the next morning a police official brought me a letter from the auditor, informing me that as he could not, from the nature of the case, oblige me to pay, he was forced to warn me to leave Florence in three days, and Tuscany in seven.

Petersburg, and I did not speak German much better then than I do now, so I had a good deal of difficulty in making myself understood, and usually excited my auditors to laughter.

Marnoo, that all-attractive personage, having satisfied his hunger and inhaled a few whiffs from a pipe which was handed to him, launched out into an harangue which completely enchained the attention of his auditors.

Daily estafettes, and frequently the useless auditors of the Council of State, brought him reports more or less correct, and curious disclosures which were frequently the invention of the police.

When we were left alone he gave me an account of his interview with the auditor, who had come to entreat his eminence to give orders to turn out of his palace a person who was supposed to have taken refuge in it about midnight.

He gave me a very friendly reception, but he seemed alarmed when, in reply to his question, I told him that my dispute with the auditor had not been arranged.

Costa told me that the auditor had revenged my contempt of his orders by forbidding the post authorities to furnish any horses for my carriage.

Cyrus Harding, who had been much mixed up with the affairs of the Union, greatly interested his auditors by his recitals, his views, and his prognostics.

Tiresome for the neonate, and more tiresome still for the auditor who is not experiencing it but only listening to interminable woes.