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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 ?
Participants were asked to respond, on a scale from 1 (disagree) to 10 (agree), whether they had experienced variation in IT auditor competence.
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.
2's concept of "reasonable assurance" by stating its use of that phrase in the audit report means a "high" level of assurance was intended to be obtained by the auditor.
The auditors did not look into the other major controversy facing the the department - whether public-relations firm Fleishman-Hillard Inc.
Although the SEC's final rule on auditor independence generally prohibits auditors from providing these services to their audit clients, the rule specifically excepts certain appraisals, valuations, and actuarial services that are performed in the tax context.
Knowing misrepresentation by reckless or dishonest management may simply be far from cut and dried and may pose major questions as to what the auditor should have tested and reasonably detected.
of the public's confidence regarding auditor independence could have severe consequences for investors, creditors, and those seeking capital.
Historically, auditors mainly have reviewed financial statements to form an opinion concerning the accuracy of a company's represented financial position.
The document reminds the external auditor that the internal audit function is part of the control structure and, therefore, must be included in the external auditor's understanding of the control structure.