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‘The quality of the information is based on the board asking the right questions of the external auditors, hence the need for qualified financial experts.’
‘The internal audit committee must agree with the appointment of external auditors.’
‘The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion.’
‘The auditors have also informed the council they will be arriving to go through the accounts of the charter celebrations.’
‘He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor.’
‘Far from merely scrutinising financial operations like external auditors, internal auditors look at the broader picture too.’
‘Governors will in future directly appoint and manage external auditors on fair trading, rather than through an Executive department.’
‘Investigators are reported to have documents in which company managers and external auditors allegedly drew the attention of the management board to the property valuations.’
‘Also gone are the days when the external auditors may perform the internal audit function.’
‘External auditors are barred from consulting work.’
‘He has ordered government auditors to conduct a study on the use of secret funds and report findings by year end.’
‘Dublin City Council's auditors are conducting a study on how much taxi drivers are losing.’
‘For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.’
‘American lawyers say that it is almost impossible to sue external auditors for the debacle.’
‘It remained liable for the monitoring of the company, even when external auditors were appointed.’
‘Companies are hiring outside auditors to investigate whether abuses occurred in any of their funds.’
‘More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.’
‘The Companies (Auditing and Accounting) Bill would require more exacting scrutiny by auditors and accountants.’
‘Not just for accountants but for managers, auditors, share-holders and company directors, the world is now a different place.’
‘The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors.’
‘Frequently lacking any background in finance and accounting, these directors were rarely in a position to challenge management or external auditors.’
‘so low was Jim's voice that his auditors had to give it close attention’
‘It buys you a moment to get used to being on stage, it gives you a chance to speak out loud and to steady your voice and it establishes a relationship with the auditors.’
‘I sat in my auditor's seat listening to her.’
2.1North American A person who attends a class informally without working for academic credit.
Origin
Middle English: from Old French auditeur, from Latin auditor, from audire ‘to hear’.