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词汇 auditor
释义

Definition of auditor in English:

auditor

noun ˈɔːdɪtəˈɔdədər
  • 1A person who conducts an audit.

    审计员;查账员

    the company is required to appoint auditors at each general meeting
    external auditors report on the financial statements
    Example sentencesExamples
    • Governors will in future directly appoint and manage external auditors on fair trading, rather than through an Executive department.
    • Dublin City Council's auditors are conducting a study on how much taxi drivers are losing.
    • Frequently lacking any background in finance and accounting, these directors were rarely in a position to challenge management or external auditors.
    • The Companies (Auditing and Accounting) Bill would require more exacting scrutiny by auditors and accountants.
    • Also gone are the days when the external auditors may perform the internal audit function.
    • The internal audit committee must agree with the appointment of external auditors.
    • The auditors have also informed the council they will be arriving to go through the accounts of the charter celebrations.
    • 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.
    • External auditors are barred from consulting work.
    • Not just for accountants but for managers, auditors, share-holders and company directors, the world is now a different place.
    • American lawyers say that it is almost impossible to sue external auditors for the debacle.
    • It remained liable for the monitoring of the company, even when external auditors were appointed.
    • The quality of the information is based on the board asking the right questions of the external auditors, hence the need for qualified financial experts.
    • He has ordered government auditors to conduct a study on the use of secret funds and report findings by year end.
    • Investigators are reported to have documents in which company managers and external auditors allegedly drew the attention of the management board to the property valuations.
    • Far from merely scrutinising financial operations like external auditors, internal auditors look at the broader picture too.
    • He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor.
    • The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion.
    • Companies are hiring outside auditors to investigate whether abuses occurred in any of their funds.
    • For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.
    • More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.
    Synonyms
    examiner, checker, scrutinizer, scrutineer, investigator, surveyor, assessor, appraiser, reviewer, analyst
  • 2A listener.

    听众

    so low was Deems's voice that his auditors had to give it close attention

    迪姆斯的嗓音如此低沉,听众们不得不非常仔细地听。

    Example sentencesExamples
    • It buys you a moment to get used to being on stage, it gives you a chance to speak out loud and to steady your voice and it establishes a relationship with the auditors.
    • I sat in my auditor's seat listening to her.
    1. 2.1North American A person who attends a class informally without working for credit.
      〈北美〉旁听生

Derivatives

  • auditorial

  • adjective ɔːdɪˈtɔːrɪəlˌɔdəˈtɔriəl
    • Submit to the Unit Auditor copy of all contracts within five days for legal and auditorial review.
      Example sentencesExamples
      • The principal question for determination by the learned trial judge was whether the inquiry by representatives of Revenue Canada was auditorial or investigatory in nature.
      • However, the specific divisions must compulsorily be present in the auditorial report.
      • To render speedy audit services to the City Government under the auditorial jurisdiction of this office.

Origin

Middle English: from Old French auditeur, from Latin auditor, from audire 'to hear'.

Definition of auditor in US English:

auditor

nounˈôdədərˈɔdədər
  • 1A person who conducts an audit.

    审计员;查账员

    Example sentencesExamples
    • The quality of the information is based on the board asking the right questions of the external auditors, hence the need for qualified financial experts.
    • The internal audit committee must agree with the appointment of external auditors.
    • The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion.
    • The auditors have also informed the council they will be arriving to go through the accounts of the charter celebrations.
    • He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor.
    • Far from merely scrutinising financial operations like external auditors, internal auditors look at the broader picture too.
    • Governors will in future directly appoint and manage external auditors on fair trading, rather than through an Executive department.
    • Investigators are reported to have documents in which company managers and external auditors allegedly drew the attention of the management board to the property valuations.
    • Also gone are the days when the external auditors may perform the internal audit function.
    • External auditors are barred from consulting work.
    • He has ordered government auditors to conduct a study on the use of secret funds and report findings by year end.
    • Dublin City Council's auditors are conducting a study on how much taxi drivers are losing.
    • For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.
    • American lawyers say that it is almost impossible to sue external auditors for the debacle.
    • It remained liable for the monitoring of the company, even when external auditors were appointed.
    • Companies are hiring outside auditors to investigate whether abuses occurred in any of their funds.
    • More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.
    • The Companies (Auditing and Accounting) Bill would require more exacting scrutiny by auditors and accountants.
    • Not just for accountants but for managers, auditors, share-holders and company directors, the world is now a different place.
    • 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.
    • Frequently lacking any background in finance and accounting, these directors were rarely in a position to challenge management or external auditors.
    Synonyms
    examiner, checker, scrutinizer, scrutineer, investigator, surveyor, assessor, appraiser, reviewer, analyst
  • 2A listener.

    听众

    so low was Jim's voice that his auditors had to give it close attention

    迪姆斯的嗓音如此低沉,听众们不得不非常仔细地听。

    Example sentencesExamples
    • It buys you a moment to get used to being on stage, it gives you a chance to speak out loud and to steady your voice and it establishes a relationship with the auditors.
    • I sat in my auditor's seat listening to her.
    1. 2.1North American A person who attends a class informally without working for academic credit.
      〈北美〉旁听生

Origin

Middle English: from Old French auditeur, from Latin auditor, from audire ‘to hear’.

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