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Related to auditor: internal auditor


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 It might be outdated or ideologically biased.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 ?
Professional skepticism, which assures that an auditor maintains independence, consists of making an independent determination of how the same transactions should be recorded in the company's records.
Participants were asked to respond, on a scale from 1 (disagree) to 10 (agree), whether they had experienced variation in IT auditor competence.
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 ...
Organizational independence does mean that if decisions are made that the Naval Audit Service considers to be inappropriate or unfair, the auditor general can challenge them with the secretary and under secretary of the Navy--and has done so successfully on occasion.
For more tips on preparing for a third-party audit, including getting to know your auditor, visit
SAS 104 replaces the above with "while exercising due professional care, the auditor must plan and perform the audit to obtain sufficient appropriate evidence so that audit risk will be limited to a low level...." (emphasis added).
The PCAOB modified proposed rules it issued in December 2004 to require auditors seeking preapproval to instead provide audit committees a description of the proposed services, rather than the actual engagement letters.
There remain many other hotly contested legal issues on the EU Commission's list, including audit committee requirements, auditor independence, loans to directors and executive officers, certification of financial reports, and certification of internal control systems.
Oates and Goelzer's views and demonstrate that Congress intended not to reject, but to adopt, the definitional guidance set forth in the SEC's 2000 auditor independence rule--including the rule's definitional exceptions for tax services.