registered auditor

registered auditor An auditor eligible to carry out statutory audits in any member state of the European Union, in accordance with the Eighth Company Law Directive. This was brought into UK law by the Companies Act 1989, which gave the Recognized Supervisory Bodies power to approve such auditors. Registers of individuals and firms eligible to act as registered auditors are kept.

• comprehensive income tax
• compressed working week
• compression
• comptroller
• Comptroller of the Currency
• compulsory liquidation
• compulsory purchase
• compulsory purchase annuity
• Compumailer
• computer-aided design
• computer-aided manufacturing
• computer-aided personal interview
• computer-aided self-interview
• computer-assisted audit techniques
• computer-assisted panel research
• computer-assisted telephone interviewing
• computer-assisted trading
• computer-based training
• computer-integrated manufacturing system
• computer output microfilm
• concealed unemployment
• concentrated segmentation
• concentration
• concept test
• concert-party agreement