| 单词 | auditor | |||||||||
| 释义 | auditorau·di·torA0518200 (ô′dĭ-tər)auditor(ˈɔːdɪtə)au•di•tor(ˈɔ dɪ tər)n.
auditoraudit(ˈoːdit) nounauditor→ 审计员zhCNauditorauditorAuditoran individual who is admitted to all academic activities at an institute of higher learning and also to state examinations (after passing all tests and course examinations) but who does not have the rights and privileges granted to students. The institution of auditing existed in pre-revolutionary Russian universities. In the early years of Soviet power, all persons 16 or over were permitted to attend classes at an institution of higher learning as auditors. As the state systems of evening and correspondence education were organized in the USSR, the status of auditor was abolished. In institutions of higher learning of some socialist countries, such as Poland, taking examinations as an extern after having audited classes is permitted. In the institutions of higher learning of many capitalist countries there is a system of free attendance to classes which allows students to work in order to be able to pay the high tuition, dormitory rates, and other expenses. In several countries, such as Great Britain, there are special university divisions for student auditors. auditorauditorn. an accountant who conducts an audit to verify the accuracy of the financial records and accounting practices of a business or government. A proper audit will point out deficiencies in accounting and other financial operations. Many counties have an appointed or elected Auditor to make independent audits of all governmental agencies in the county government. The term "auditor" is often misused as meaning any accountant. (See: audit) auditoran accountant who verifies the books of a company, stating whether they give a true and fair view of the company's position. Every company is required to appoint at each general meeting at which accounts are laid an auditor or auditors to hold office from the conclusion of the meeting until the conclusion of the next such general meeting. Except in the case of a continuation of an appointment of auditors whose appointment was approved at the previous general meeting held to consider the accounts, special notice is required of a resolution concerning the appointment of auditors. To be eligible for appointment as a company auditor, a person, either an individual or a firm, must be a member of a recognized supervisory body and eligible for appointment under the rules of that body. Dormant companies and smaller companies may decide not to be audited.AUDITOR. An officer whose duty is to examine the accounts of officers whohave received and disbursed public moneys by lawful authority. See Acts ofCongress, April 3, 1817; 3 Story's Laws U. S. 1630; and the Act of February24, 1819, 3 Story's L. U. S. 1722. auditorAuditor2. In taxation, an employee of the tax collection agency who reviews the reports of an individual or company to see if all income, deductions, and/or credits reported accurately reflect reality. This is done to ensure that each individual or company pays his/her/its full tax liability. Audits are conducted on a random basis, or when something appears remiss on a tax return. See also: Tax avoidance, Tax evasion. auditorauditora professional accountant appointed to check the accuracy of a JOINT-STOCK COMPANY'S LEDGER accounts and ANNUAL REPORT AND ACCOUNTS, and to present an independent report to SHAREHOLDERS on whether the accounts present a true and fair view of the company's affairs.auditor
Synonyms for auditor
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英语词典包含2567994条英英释义在线翻译词条，基本涵盖了全部常用单词的英英翻译及用法，是英语学习的有利工具。
auditor - someone who listens attentively 
auditor - a student who attends a course but does not take it for credit
auditor - a qualified accountant who inspects the accounting records and practices of a business or other organization