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Noun(1) someone who listens attentively,a student who attends a course but does not take it for credit,a qualified accountant who inspects the accounting records and practices of a business or other organization,person who inspects financial records(2) someone who listens attentively(3) a student who attends a course but does not take it for credit(4) a qualified accountant who inspects the accounting records and practices of a business or other organization(5) person who inspects financial records

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(1) 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.(2) He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor .(3) I sat in my auditor 's seat listening to her.(4) He has ordered government auditors to conduct a study on the use of secret funds and report findings by year end.(5) It remained liable for the monitoring of the company, even when external auditors were appointed.(6) For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.(7) The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion.(8) External auditors are barred from consulting work.(9) More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.(10) Also gone are the days when the external auditors may perform the internal audit function.(11) Submit to the Unit Auditor copy of all contracts within five days for legal and auditorial review.(12) American lawyers say that it is almost impossible to sue external auditors for the debacle.(13) Dublin City Council's auditors are conducting a study on how much taxi drivers are losing.(14) However, the specific divisions must compulsorily be present in the auditorial report.(15) Governors will in future directly appoint and manage external auditors on fair trading, rather than through an Executive department.(16) The Companies (Auditing and Accounting) Bill would require more exacting scrutiny by auditors and accountants.