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au·di·tor /'ȯ-də-tər/ n1: a person qualified and authorized to examine and verify financial records2: 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. Merriam-Webster. 1996.
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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.
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n.A person who conducts an audit.
The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.
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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. W. J. Stewart. 2001.
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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 & FinancesCategory: Business Cash Flow Problems & BankruptcyCategory: Business, LLCs & Corporations → Business Tax & DeductionsCategory: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc.Category: NonprofitsCategory: Personal Finance & Retirement → Taxes → Tax Audits
Nolo’s Plain-English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009.
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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. EdwART. 2013.
