authorized auditor — An individual granted authorization by the Board of Trade or the Secretary of State to be the auditor of a company, under the Companies Act (1967). Authorizations were granted to individuals not otherwise eligible to act as auditors on the basis… … Accounting dictionary
authorized auditor — An individual granted authorization by the Board of Trade or the Secretary of State to be the auditor of a company, under the Companies Act (1967). Authorizations were granted to individuals not otherwise eligible to act as auditors on the basis… … Big dictionary of business and management
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, n. [L. auditor, fr. audire. See {Audible}, a.] 1. A hearer or listener. Macaulay. [1913 Webster] 2. A person appointed and authorized to audit or examine an account or accounts, compare the charges with the vouchers, examine the… … The Collaborative International Dictionary of English
auditor — [ô′dit ər] n. [ME < L < audire: see AUDIENCE] 1. a hearer or listener 2. a) a person authorized to audit accounts b) a public official who audits government accounts, distributes revenues, assesses real estate, inspects scales, etc. ☆ 3. a… … English World dictionary
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 … Accounting dictionary
auditor — auditorship, n. /aw di teuhr/, n. 1. a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and state the result. 2. a university student… … Universalium
auditor — noun Date: 14th century 1. a person authorized to examine and verify accounts 2. one who hears or listens; especially one who is a member of an audience 3. a person who audits a course of study 4. a person who hears (as a court case) in the… … New Collegiate Dictionary
auditor — au·di·tor || É”ËdɪtÉ™ n. person authorized to examine accounts; person who hears or listens … English contemporary dictionary
auditor — au•di•tor [[t]ˈɔ dɪ tər[/t]] n. 1) bus a person authorized to examine accounts and give a report 2) edu a student who attends a course to listen but not receive credit 3) a hearer; listener • Etymology: 1300–50; hearer … From formal English to slang
Certified Information Systems Auditor — [1] Certified Information Systems Auditor (CISA) is a professional certification for Information Technology Audit professionals sponsored by ISACA, formerly the Information Systems Audit and Control Association. Candidates for the certification… … Wikipedia