User auditor

Auditor User means any natural person who is an employee, agent or contractor of Auditor and who is appointed and authorized by Auditor to use and administer the Service and the Auditor’s Sedex account with high-level access and editing rights on behalf of Auditor; there may be more than one Auditor User per Auditor. [Law Insider] An auditor is an accountant who officially examines the accounts of organizations. An inquiry by the company's auditors revealed a series of incorrect accounting entries over several years. Auditors judged that if the transaction went ahead, the company would become technically insolvent [Collins Online Dictionary]. A `service auditor” is the auditor of an organization that provides services such as data processing or pension trust administration to other organizations (the users). Auditors of the users (user auditors) rely on a report from the service auditor about controls in the service organization that apply to the user organization's financial statements.

Sources:

Auditor User Definition. Law Insider. Retrieved from: https://www.lawinsider.com/dictionary/auditor-user .

Auditor definition and meaning. Collins Online Dictionary Retrieved from: https://www.collinsdictionary.com/dictionary/english/auditor

User auditor - definition. Encyclo. Retrieved from: https://www.encyclo.co.uk/meaning-of-user_auditor