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External auditor

Index External auditor

An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. [1]

25 relations: Attestation, Audit, Auditor's report, Board of Audit (Japan), Canada, Certified Public Accountant, Chartered accountant, Commonwealth of Nations, Company, Financial audit, Financial statement, Government, Information technology, Institute of Chartered Accountants of India, International Organization of Supreme Audit Institutions, Juridical person, Nationalization, Organization, Privity of contract, Public company, Regulation, Sarbanes–Oxley Act, Single Audit, United Kingdom, United States.

Attestation

Attestation may refer to.

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Audit

An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.

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Auditor's report

The auditor's report is a disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.

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Board of Audit (Japan)

The reviews government expenditures and submits an annual report to the Diet.

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Canada

Canada is a country located in the northern part of North America.

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Certified Public Accountant

Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world.

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Chartered accountant

Chartered Accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.

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Commonwealth of Nations

The Commonwealth of Nations, often known as simply the Commonwealth, is an intergovernmental organisation of 53 member states that are mostly former territories of the British Empire.

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Company

A company, abbreviated as co., is a legal entity made up of an association of people for carrying on a commercial or industrial enterprise.

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Financial audit

A financial audit is conducted to provide an opinion whether "financial statements" (the information being verified) are stated in accordance with specified criteria.

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Financial statement

Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity.

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Government

A government is the system or group of people governing an organized community, often a state.

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Information technology

Information technology (IT) is the use of computers to store, retrieve, transmit, and manipulate data, or information, often in the context of a business or other enterprise.

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Institute of Chartered Accountants of India

The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India.

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International Organization of Supreme Audit Institutions

The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities.

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Juridical person

A juridical person is a non-human legal entity, in other words any organization that is not a single natural person but is authorized by law with duties and rights and is recognized as a legal person and as having a distinct identity.

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Nationalization

Nationalization (or nationalisation) is the process of transforming private assets into public assets by bringing them under the public ownership of a national government or state.

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Organization

An organization or organisation is an entity comprising multiple people, such as an institution or an association, that has a collective goal and is linked to an external environment.

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Privity of contract

The doctrine of privity of contract is a common law principle which provides that a contract cannot confer rights or impose obligations upon any person who is not a party to the contract.

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Public company

A public company, publicly traded company, publicly held company, publicly listed company, or public corporation is a corporation whose ownership is dispersed among the general public in many shares of stock which are freely traded on a stock exchange or in over the counter markets.

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Regulation

Regulation is an abstract concept of management of complex systems according to a set of rules and trends.

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Sarbanes–Oxley Act

The Sarbanes–Oxley Act of 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or expanded requirements for all U.S. public company boards, management and public accounting firms.

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Single Audit

In the United States, the Single Audit, also known as the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or Federal awards) received for its operations.

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United Kingdom

The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain,Usage is mixed with some organisations, including the and preferring to use Britain as shorthand for Great Britain is a sovereign country in western Europe.

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United States

The United States of America (USA), commonly known as the United States (U.S.) or America, is a federal republic composed of 50 states, a federal district, five major self-governing territories, and various possessions.

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Redirects here:

External audit, External audit staff, External auditors.

References

[1] https://en.wikipedia.org/wiki/External_auditor

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