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Austral, US and Canadian a registered student who attends a class that is not an official part of his course of study, without actively participating it
Collins Discovery Encyclopedia, 1st edition © HarperCollins Publishers 2005
The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.



an individual who is admitted to all academic activities at an institute of higher learning and also to state examinations (after passing all tests and course examinations) but who does not have the rights and privileges granted to students. The institution of auditing existed in pre-revolutionary Russian universities. In the early years of Soviet power, all persons 16 or over were permitted to attend classes at an institution of higher learning as auditors. As the state systems of evening and correspondence education were organized in the USSR, the status of auditor was abolished.

In institutions of higher learning of some socialist countries, such as Poland, taking examinations as an extern after having audited classes is permitted.

In the institutions of higher learning of many capitalist countries there is a system of free attendance to classes which allows students to work in order to be able to pay the high tuition, dormitory rates, and other expenses. In several countries, such as Great Britain, there are special university divisions for student auditors.

The Great Soviet Encyclopedia, 3rd Edition (1970-1979). © 2010 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
These risks go beyond the risks inherent in the financial statements and include risks associated with using the work of other auditors. Significant planning, communication, and professional judgment are required to ensure that proper steps are taken to reduce these risks while providing continued optimal client service.
The relationship between management accountants and auditors continues to evolve, and recent changes in U.S.
Through an experiment with practicing financial statement auditors, a recent study found that auditors will rely heavily on the testing of a competent IT auditor when assessing control risk and planning substantive testing.
But SOX mandates have modified the relationship between external auditors, firms, and firm managers.
The Institute of Chartered Accountants of England and Wales (ICAEW) comment letter calls for a "fundamental change in implementation approach," stating, "the crux of the issue is that management should not be remade in the image of the regulators and auditors ...
It is essential to note that auditor independence should be as important to Department leaders as it is to the auditors themselves.
During an audit, everyone from top management to temporary employees must be prepared for a variety of questions from the auditor. Typically, auditors want to speak in depth with top management and those with direct authority over aspects identified in the program.
The new standards are expected to enhance the application of the long-standing audit risk model and improve the quality of audits because they specifically require auditors to:
The new rules promoting the ethics and independence of public company auditors "draw clear lines to distinguish inappropriate services that impair auditor independence from permissible services that are not detrimental" according to PCAOB Chair William J.
The legislation, signed by President Bush on July 30, 2002, applies to all publicly held companies, their audit firms, and all actively working auditors. The changes in U.S.
To that end, the AICPA has commented on numerous SEC proposals focused on internal control reporting, audit committees, codes of ethics, misleading auditors, off-balance-sheet activities, non-GAAP proforma financial disclosures and auditor independence--seven key areas of the law in which the CPA profession has long-held and strongly advocated positions to protect the public and add valuable information to the capital markets and investors.