单词 | auditor |
释义 | auditor A person or accountancy firm employed to check the accounts of a company, private trader or association. Auditors check whether accounts are complete and consistent, and whether they are in agreement with other records of purchases, sales and inventories. They may certify that accounts present a ‘true and fair view’ of a company's finances, or they can ‘qualify’ them, that is, add adverse comments. The auditors of UK companies are elected by the annual general meeting of the companies' shareholders, and are required to be professionally qualified accountants. Other bodies such as charities are required to have their accounts audited, but their auditors need not be professionally qualified, and are often unpaid. Many companies and other organizations also employ internal auditors, to check on the accuracy and completeness of the firms' internal bookkeeping, as a safeguard against both fraud and confusion in accounting. |
随便看 |
|
英汉经管词典收录了3426条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。