| Information | |
|---|---|
| has gloss | eng: An external auditor is an audit professional who performs an audit on the financial statements of a company, government, individual, or any other legal entity or organization, and who is independent of the entity being audited. Users of these entities financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent evaluation on such entities. They are distinguished from internal auditors for two main reasons: (1) the internal auditors primary responsibility is appraising an entitys risk management strategy and practices, management (including IT) control frameworks and governance processes, and (2) they do not express an opinion on the entitys financial statements. Beside providing audit services, external auditors also provide different other kind of services. Most common of them are reviews of financial statements and compilation. In review auditors are generally required to tick and tie numbers to general ledger and make inquiries of management. In compilation auditors are required to take a look at financial statement to make sure they are free of obvious misstatements and errors. |
| lexicalization | eng: external auditor |
| instance of | c/Professions |
| Meaning | |
|---|---|
| Catalan | |
| has gloss | cat: Un auditor és la persona encarregada de realitzar una auditoria. Es a dir, lavaluació duna organització, sistema, procés o producte per verificar que compleix una sèrie de normes que assegurin essencialment la seva capacitat, objectivitat i independència. |
| lexicalization | cat: auditor |
| German | |
| has gloss | deu: Ein Auditor (von lateinisch audire, zuhören) ist im heutigen Sprachsinn insbesondere eine Person, die ein Audit durchführt. |
| lexicalization | deu: Auditor |
| Japanese | |
| has gloss | jpn: 監査法人（かんさほうじん）とは、他人の求めに応じ報酬を得て、財務書類の監査又は証明を組織的に行うことを目的として、公認会計士法34条の2の2第1項によって、公認会計士が共同して設立した法人をいう（公認会計士法1条の3第3項）。また、2008年4月1日以降、一定の財務要件や情報公開義務等を満たしている場合に監査法人の損害賠償責任額をその出資の額を上限とすることが認められた。これらの法人は有限責任監査法人を名称として用いなければならない（34条の3）。 |
| lexicalization | jpn: 監査法人 |
| Castilian | |
| has gloss | spa: Se llama auditor a la persona capacitada y experimentada que se designa por una autoridad competente, para revisar, examinar y evaluar los resultados de la gestión administrativa y financiera de una dependencia o entidad (dependencia= institucion de gobierno, entidad= empresas particulares o sociedades.) con el propósito de informar o dictaminar acerca de ellas, realizando las observaciones y recomendaciones pertinentes para mejorar su eficacia y eficiencia en su desempeño. Originalmente la palabra que se define significa "oidor" u "oyente". |
| lexicalization | spa: Auditor |
| Swedish | |
| has gloss | swe: Auditör Från den latinska verbformen audire, som betyder "att lyssna". |
| lexicalization | swe: Auditör |
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