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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



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.

References in periodicals archive ?
Switching costs include inefficiencies attributed to auditor changes and any market signal associated with changing auditors captured in changes in the company's stock price on or around the date of the auditor change.
Is required to report the results of the audit organization's work to the head or deputy head of the entity; (the auditor general and other Naval Audit Service senior leaders meet with DoN senior leaders regularly throughout the year and at semiannual Oversight Planning Board (OPB) meetings, and copies of final audit reports are sent to the under secretary)
Under these circumstances, the audit committee should control not only the selection and retention of the outside internal auditor, but also the compensation arrangements.
103 includes expanded and more specific documentation guidance for the period following the date on which the auditor completes the audit fieldwork.
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.
SACRAMENTO - The Los Angeles Department of Water and Power failed to follow the city's competitive bidding rules in awarding some contracts and does not maintain adequate controls over employee purchases with agency credit cards, state auditors said in a report Wednesday.
It is unlawful for an auditor to provide these services to an audit client.
The SEC's prohibition of auditor indemnification for public companies is unequivocal in its Accounting Series Release "Indemnification by Client":
For nearly as long as there have been public accountants, state and federal legislators have also grappled with laws to protect auditor independence.
For example, when one auditor demanded to personally view an ongoing carpet restoration job, Minkow simply picked one of the nicest office buildings in town, bribed the landlord to act as if Minkow belonged on the premises, and led the auditor through a series of offices in various stages of refurbishment.
Bankers Trust developed BT Audit to meet its own needs, and the system is now used by all Bankers Trust auditors around the globe.
Outlines ways that the external auditor may evaluate the effectiveness of the work done by the internal auditors.