noun
COLLOCATIONS FROM OTHER ENTRIES
external auditors (= someone from outside who looks at an organization’s finances )
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
external
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The concluding section considers the relationship between the external and internal auditor .
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The proposals also aim to overcome the present problems relating to the independence, accountability and legal liability of external auditors .
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An external auditor will need to carry out detailed checking of records and procedures.
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For this reason a change of name is proposed from external auditors to external assessors.
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An external auditor must decide the scope of the work to be undertaken to discharge his or her duties.
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In this connection an external auditor will wish to consider what reliance should be placed on an internal audit.
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Review by another lawyer File audits Quality standards are monitored by internal and external auditors .
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And, in practice, the external auditor will take account of this in carrying out the statutory audit.
independent
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We have been audited by independent auditors .
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Hence the importance of audits by competent and independent auditors - to which we turn in the next chapter.
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But Atra declined to provide an independent auditor .
internal
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However, because the ultimate responsibility is given to the external auditor , the role of the internal auditor is not emphasized.
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Many accountants and auditors were unlicensed management accountants, internal auditors, or government accountants and auditors.
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The concluding section considers the relationship between the external and internal auditor .
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Similarly, management will increasingly need internal auditors to develop new ways to discover and eliminate waste and fraud.
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The Guidance concentrates on the organizational status of internal audit and the objectivity of internal auditors in achieving the requisite independence.
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Beginning management accountants often start as cost accountants, junior internal auditors , or as trainees for other accounting positions.
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The chief internal auditor must be assisted by sufficient staff of the right quality and quantity.
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There is a large degree of mobility among public accountants, management accountants, and internal auditors .
■ NOUN
district
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The hard left points out the parallels between colonial district commissioners and the district auditor .
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Traditionally, government-appointed district auditors have been responsible for examining most local authority accounts.
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It cost £639, expenditure which the district auditor disallowed.
■ VERB
appoint
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Local authorities no longer have the power to appoint their own auditors .
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These committed groups, or a committee to represent them, could appoint the auditors and receive their report.
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It appoints auditors for local authorities to ensure probity and promotes improvements in economy, efficiency and effectiveness.
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It appoints auditors whose powers have been extended significantly.
inform
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Either: As agreed at our initial meeting, we would need to inform your auditors of this appointment.
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The example engagement letter at 1101.2 includes a request for permission for us to inform the auditors of our appointment.
provide
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The annual report should also give information on directors' remuneration and the cost of non-audit services provided by the auditor .
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But Atra declined to provide an independent auditor .
report
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Companies' interim and preliminary statements should be reviewed and reported on by the auditor before publication.
require
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Both EDs would require auditors to refer in their reports to inherent uncertainties affecting the accounts.
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In 1994 they decided to file the miles of necessary paperwork, hire the required auditors and become a true mutual fund.
EXAMPLES FROM CORPUS
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And it is a point that needs to be rammed home to directors even more firmly than to auditors.
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Beginning management accountants often start as cost accountants, junior internal auditors, or as trainees for other accounting positions.
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Coaxed and edged into it by the auditor , the engram was recounted.
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If the case is not progressing, then the fault lies with the auditor .
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In adapting to this expanded role the auditor faces many difficulties.
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It is evident that auditors should be separate from their client's management.
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It may be better for auditors to limit the scope of their work and describe it in their report, it concluded.
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While measures for closer relations between auditors and shareholders are welcome, they may not provide the complete answer.