auditor must

20 examples (0.03 sec)
  • Auditors must be free to approach a piece of work in whatever manner they consider best.
  • The auditors must determine whether the results of their tests affect their assessment.
  • Before determining which federal programs to examine, the auditor must first study the recipient itself.
  • If so, the auditor must qualify the audit report with a statement about the problem.
  • External auditors must be a member of one of the recognised professional accountancy bodies.
  • The auditor must then audit and report on this Schedule as if it were part of the standard financial statements.
  • Basically, auditors must have unlimited access to all company information.
  • The auditor must test entity-level controls that are important to the auditor's conclusion about whether the company has effective internal control over financial reporting.
  • Auditors must check the whole production chain, from the farmer and mill to the filling station (well-to-wheel life cycle).
  • Auditors must often make professional judgments in assessing sampling risk.
  • The auditor must understand the recipient's internal control system to determine if the recipient has proper safeguards that help manage federal assistance responsibly.
  • One of the key ways is that auditors must belong to a recognised supervisory body (RSB) before they can undertake such work.
  • As part of the Single Audit, the auditor must prepare and submit three individual reports to the recipient and to the federal government.
  • Prior to engaging in a performance audit, the auditor must have a scope and plan defined which will be used to guide the audit process.
  • The auditor must establish audit objectives that determine whether the recipient complied with laws and regulations.
  • This act simply states that the auditors must promptly report any illegal acts of its clients to the company's board of directors and if severe enough, to the SEC.
  • The comptroller is the principal finance officer and book-keeper of the city; and the auditor must approve bills against the city, whether great or small, before they can be paid. Cited from Civil Government in the United States, by John Fiske
  • In order to avoid liability, auditors must prove they are normally able to establish "good faith" unless they have been guilty of gross negligence or fraud.
  • Auditors must perform or review reconciliations between SAP and external information such as bank reconciliations and A/P statement reconciliations.
  • As per the Constitution the Auditor must invite the Chief Justice of the Supreme Court of Ireland to act as President of the Society.