An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.
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| - Auditor (en)
- Auditor (in)
- 审计师 (zh)
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| - An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. (en)
- Auditor adalah sebuah profesi seseorang yang memiliki kualifikasi tertentu untuk mengaudit laporan keuangan dan kegiatan suatu perusahaan, organisasi, lembaga, atau instansi. Seorang auditor pada dasarnya bertugas untuk memeriksa catatan akuntansi guna menguji kebenaran dari catatan itu. Umumnya, syarat menjadi seorang auditor yaitu memiliki keahlian dan pernah mengikuti pelatihan teknis yang cukup sebagai auditor, memiliki independensi dalam setiap mental, dan menggunakan keahlian profesionalnya dengan cermat dan seksama. (in)
- 审计师(Auditor)是在审计工作中具体执行审计程序的人和对其执行的结果进行复核并签发审计报告的人。 审计师包括: 1.
* 注册会计师,主要执行外部独立审计工作,如企业财务报表审计; 2.
* 内部审计师,主要执行企业内部审计工作,是企业的员工; 3.
* 政府公务员,主要执行,如官员,政府部门及国有企业的审计等。 (zh)
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| - An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. (en)
- Auditor adalah sebuah profesi seseorang yang memiliki kualifikasi tertentu untuk mengaudit laporan keuangan dan kegiatan suatu perusahaan, organisasi, lembaga, atau instansi. Seorang auditor pada dasarnya bertugas untuk memeriksa catatan akuntansi guna menguji kebenaran dari catatan itu. Umumnya, syarat menjadi seorang auditor yaitu memiliki keahlian dan pernah mengikuti pelatihan teknis yang cukup sebagai auditor, memiliki independensi dalam setiap mental, dan menggunakan keahlian profesionalnya dengan cermat dan seksama. (in)
- 审计师(Auditor)是在审计工作中具体执行审计程序的人和对其执行的结果进行复核并签发审计报告的人。 审计师包括: 1.
* 注册会计师,主要执行外部独立审计工作,如企业财务报表审计; 2.
* 内部审计师,主要执行企业内部审计工作,是企业的员工; 3.
* 政府公务员,主要执行,如官员,政府部门及国有企业的审计等。 (zh)
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