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 Dictionary of Law. . 1996.

auditor
I index comptroller II index disciple

Burton's Legal Thesaurus. . 2006


auditor
The general rule is that every company must appoint a firm of accountants as its auditors to carry out an audit of its accounts. The rule is relaxed for dormant companies or those with a low turnover. The appointment (or re-appointment) is made by shareholders at the general meeting of the company at which the accounts are read.

Easyform Glossary of Law Terms. — UK law terms.


auditor
n.
A person who conducts an audit.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


auditor
an accountant who verifies the books of a company. Every company is required to appoint at each general meeting at which accounts are laid an auditor or auditors to hold office from the conclusion of the meeting until the conclusion of the next such general meeting. Except in the case of a continuation of an appointment of auditors whose appointment was approved at the previous general meeting held to consider the accounts, special notice is required of a resolution concerning the appointment of auditors. To be eligible for appointment as a company auditor, a person, either an individual or a firm, must be a member of a recognised supervisory body and eligible for appointment under the rules of that body.

Collins dictionary of law. . 2001.


auditor
A person authorized to conduct an audit to verify the accuracy of the financial records and accounting practices of a business or government. Many counties have an appointed or elected Auditor to make independent audits of all governmental agencies in the county government. The term "auditor" is often misused as meaning any accountant.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.
Category: Nonprofits
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

auditor
n.
   an accountant who conducts an audit to verify the accuracy of the financial records and accounting practices of a business or government. A proper audit will point out deficiencies in accounting and other financial operations. Many counties have an appointed or elected auditor to make independent audits of all governmental agencies in the county government. The term "auditor" is often misused as meaning any accountant.
   See also: audit

Law dictionary. . 2013.

Synonyms:

Look at other dictionaries:

  • auditor — au‧di‧tor [ˈɔːdtə ǁ ˈɒːdtər] 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

  • AUDITOR — apud Recentiores, varia significat. Audire enim, Iudex, Praefectus Urbi, Praeses dicitur, qui cognoscit et iudicat, in l. 6. §. 1. D.de Dote leg. l. 12. D. de Instracto, vel Instrument. leg. Auditor vice sacra, l. 3. C. ubi Sen. Apud Baldricum… …   Hofmann J. Lexicon universale

  • auditor — AUDITÓR, OÁRE, auditori, oare, s.m. şi f., adj. (Persoană) care ascultă un curs, o conferinţă, un concert; ascultător, auzitor. [Pr: a u ] – Din fr. auditeur, lat. auditor, oris. Trimis de ana zecheru, 08.07.2002. Sursa: DEX 98  AUDITÓR s. v.… …   Dicționar Român

  • auditor — auditor, ra (Del lat. audītor, ōris). 1. adj. Que realiza auditorías. U. t. c. s.) 2. m. Persona nombrada por el juez entre las elegidas por el obispo o entre los jueces del tribunal colegial, cuya misión consiste en recoger las pruebas y… …   Diccionario de la lengua española

  • Auditor — • The designation of certain officials of the Roman Curia, whose duty it is to hear and examine the causes submitted to the pope Catholic Encyclopedia. Kevin Knight. 2006. Auditor     Auditor …   Catholic encyclopedia

  • auditor — /ˈauditor, ingl. ˈɔːdɪtə(r)/ [dal lat. audītor, «uditore»] s. m. e f. inv. (org. az.) ispettore, controllore …   Sinonimi e Contrari. Terza edizione

  • 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

  • Audītor — (lat., Zuhörer), 1) (röm. Ant.), in der Kaiserzeit Rechtsschüler; 2) im Mittelalter in den romanischen Ländern Mitglied eines höhern Gerichtshofes; daher noch jetzt in Italien Auditor ca merae, Prälat vom 4. Rang in der Camera apostolica in Rom,… …   Pierer's Universal-Lexikon

  • auditor — early 14c., official who receives and examines accounts; late 14c., a listener, from Anglo Fr. auditour (O.Fr. oieor listener, court clerk, 13c.; Mod.Fr. auditeur), from L. auditor a hearer, from auditus, pp. of audire to hear (see AUDIENCE (Cf.… …   Etymology dictionary

  • auditor — aùdītor (audȋtor) m DEFINICIJA 1. onaj koji sluša, slušatelj 2. a. pov. oznaka za različite sudske i upravne funkcije b. dipl. najniži rang u vatikanskoj diplomaciji, odgovara rangu atašea ETIMOLOGIJA vidi auditivni …   Hrvatski jezični portal

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