authorized auditor


authorized auditor
An individual granted authorization by the Board of Trade or the Secretary of State to be the auditor of a company, under the Companies Act (1967). Authorizations were granted to individuals not otherwise eligible to act as auditors on the basis of their experience. The power to grant authorizations ended in April 1978. Under the Companies Act (1989) an authorized auditor is eligible for appointment as an auditor of an unlisted company but is not qualified to be the auditor of any other company.

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  • authorized auditor — An individual granted authorization by the Board of Trade or the Secretary of State to be the auditor of a company, under the Companies Act (1967). Authorizations were granted to individuals not otherwise eligible to act as auditors on the basis… …   Accounting dictionary

  • 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… …   Law dictionary

  • 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

  • auditor — [ô′dit ər] n. [ME < L < audire: see AUDIENCE] 1. a hearer or listener 2. a) a person authorized to audit accounts b) a public official who audits government accounts, distributes revenues, assesses real estate, inspects scales, etc. ☆ 3. a… …   English World dictionary

  • auditor — A person or firm appointed to carry out an audit of an organization. In the UK, since the Companies Act (1989) an external auditor must be a registered auditor or a member of a recognized supervisory body and be eligible for appointment under the …   Accounting dictionary

  • auditor — auditorship, n. /aw di teuhr/, n. 1. a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and state the result. 2. a university student… …   Universalium

  • auditor — noun Date: 14th century 1. a person authorized to examine and verify accounts 2. one who hears or listens; especially one who is a member of an audience 3. a person who audits a course of study 4. a person who hears (as a court case) in the… …   New Collegiate Dictionary

  • auditor — au·di·tor || ɔːdɪtÉ™ n. person authorized to examine accounts; person who hears or listens …   English contemporary dictionary

  • auditor — au•di•tor [[t]ˈɔ dɪ tər[/t]] n. 1) bus a person authorized to examine accounts and give a report 2) edu a student who attends a course to listen but not receive credit 3) a hearer; listener • Etymology: 1300–50; hearer …   From formal English to slang

  • Certified Information Systems Auditor — [1] Certified Information Systems Auditor (CISA) is a professional certification for Information Technology Audit professionals sponsored by ISACA, formerly the Information Systems Audit and Control Association. Candidates for the certification… …   Wikipedia