| 单词 | statutory audit |
| 释义 | statutory audit statutory audit An audit of a company as required by the Companies Act, subject to small company exemptions. The auditors are required to report to the company’s members on all accounts of the company, copies of which are laid before the company in general meeting. Companies with a turnover of not more than £6.5 million and a balance sheet total of not more than £3.26 million may be exempt from the statutory audit. The government has increased the audit threshold significantly in recent years to reduce costs for small companies, with the result that some 95% of UK companies are now exempt. |
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