Електронний багатомовний

термінологічний словник

Electronic Multilingual Terminological Dictionary


Accounting and Auditing

Auditor

An auditor is an individual who examines the accuracy of recorded business transactions. Auditors are needed to verify that processes are functioning as planned and that the financial statements produced by an organization fairly reflect its operational and financial results. They are primarily engaged in audits, which verify an entity’s financial records and their presentation in related financial reports [AccountingTools].
Someone whose job is to carry out an official examination of the accounts of a business and to produce a report [Cambridge Online Dictionary].
In accounting, an auditor is responsible for evaluating the validity and reliability of a company or organization’s financial statements.

The auditor is an individual who is trained to review and verify that the accounting data provided by an audited company accurately corresponds to the activities that have been partaken by the company.
The auditor's job is to write a report after the audit, which determines the level of accuracy and clarity that the organization has accounted for [Reviso].

Sources:

Auditor. AccountingTools. Retrieved from: https://www.accountingtools.com/articles/auditor

Auditor. Cambridge Online Dictionary. Retrieved from: https://dictionary.cambridge.org/dictionary/english/auditor

What is an Auditor?. Reviso. Retrieved from: https://www.reviso.com/auditor/

Part of speech Noun
Countable/uncountable Countable
Type Abstract
Gender Neutral
Case Nominative