WordNet
- a qualified accountant who inspects the accounting records and practices of a business or other organization
- a student who attends a course but does not take it for credit
- a methodical examination or review of a condition or situation; "he made an audit of all the plants on his property"; "an energy efficiency audit"; "an email log audit"
- attend academic courses without getting credit
- examine carefully for accuracy with the intent of verification; "audit accounts and tax returns" (同)scrutinize, scrutinise, inspect
PrepTutorEJDIC
- 《まれ》聞き手,傍聴人 / 会計検査官,監査役 / 《米》(大学で単位を取らない)聴講生
- 会計検査(監査) / 決算報告[書] / …‘の'会計検査(監査)をする / 《米》(大学の講義)'を'聴講する / 会計検査(監査)をする
Wikipedia preview
出典(authority):フリー百科事典『ウィキペディア(Wikipedia)』「2015/11/22 15:12:23」(JST)
[Wiki en表示]
An auditor is a person or a firm appointed by a company to execute an audit.[1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.
Types of Auditor
- External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent.
- Internal Auditor s are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognised standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes".[2]
References
- ^ Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal
- ^ "Pages - Definition of Internal Auditing". Na.theiia.org. 2000-01-01. Retrieved 2013-09-02.
English Journal
- Testing the implementation of an electronic process-of-care checklist for use during morning medical rounds in a tertiary intensive care unit: a prospective before-after study.
- Conroy KM1, Elliott D, Burrell AR.
- Annals of intensive care.Ann Intensive Care.2015 Dec;5(1):60. doi: 10.1186/s13613-015-0060-1. Epub 2015 Aug 4.
- BACKGROUND: To improve the delivery of important care processes in the ICU, morning ward round checklists have been implemented in a number of intensive care units (ICUs) internationally. Good quality evidence supporting their use as clinical support tools is lacking. With increased use of technolog
- PMID 26239145
- Assessing Walking and Cycling Environments in the Streets of Madrid: Comparing On-Field and Virtual Audits.
- Gullón P1, Badland HM, Alfayate S, Bilal U, Escobar F, Cebrecos A, Diez J, Franco M.
- Journal of urban health : bulletin of the New York Academy of Medicine.J Urban Health.2015 Sep 8. [Epub ahead of print]
- Audit tools are useful for exploring the urban environment and its association with physical activity. Virtual auditing options are becoming increasingly available potentially reducing the resources needed to conduct these assessments. Only a few studies have explored the use of virtual audit tools.
- PMID 26349472
- Identification of complications that have a significant effect on length of stay after spine surgery and predictive value of 90-day readmission rate.
- Yadla S1, Ghobrial GM1, Campbell PG1, Maltenfort MG2, Harrop JS1, Ratliff JK3, Sharan AD1.
- Journal of neurosurgery. Spine.J Neurosurg Spine.2015 Aug 28:1-5. [Epub ahead of print]
- OBJECT Complications after spine surgery have an impact on overall outcome and health care expenditures. The increased cost of complications is due in part to associated prolonged hospital stays. The authors propose that certain complications have a greater impact on length of stay (LOS) than others
- PMID 26315951
- Clinical radiotherapy audits in Belgium, 2011-2014.
- Scalliet PG1; Federal College of Radiotherapy, Brussels.
- Cancer radiotherapie : journal de la Societe francaise de radiotherapie oncologique.Cancer Radiother.2015 Aug 27. pii: S1278-3218(15)00123-7. doi: 10.1016/j.canrad.2015.05.006. [Epub ahead of print]
- Systematic clinical radiotherapy audits have been introduced in Belgium in 2011, as part of the Federal Cancer Plan. This is in compliance with article 11 of the 97/43 Council directive of Euratom states, translated into the Belgian legislation by royal decree in 2002. The principle of clinical audi
- PMID 26321683
Japanese Journal
- Internal Auditor 2012年8月号 ソーシャル・メディアの現場
- 中国における監査役制度の現状に対する考察 : 日本の監査役制度との比較をもとに(上)
- コーポレート・ガバナンスにおける監査役の役割(下)
- コーポレート・ガバナンスにおける監査役の役割(上)
Related Links
- auditorとは。意味や和訳。[名]1 会計検査官;監査役.2 ((米))(大学の)聴講生.3 聞き手,傍聴人. - goo英和辞書は14万項目以上を収録し、発音、音声、慣用句、例文が分かる英和辞書です。
- AUDITORには、監査(AUDIT)と情報システム技術(IT)を融合させるという意味が込められています。監査で培った、企業の業務プロセスに関する知識、経験に、コンサルティングで培ったITに関する知識、経験を加え、効率的、効果的に ...
- a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and ... Never was auditor more easily moved by the transitions of the ...
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- 関
- exploration、inspect、inspection、judge、judgement、judgment