auditor
An individual qualified (at the state level) to conduct audits. An auditor may be an internal auditor (an individual whose primary job function is to audit his or her own company) or an external auditor (an individual from outside the company, who typically is employed by an auditing firm who handles many different clients).
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auditor's opinion
findings, conclusions, and recommendations (FCR)
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short form audit report
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accountant's opinion
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findings, conclusions, and recommendations (FCR)
qualified accounts
auditor's qualified opinion
audit evidence
management audit
audit opinion
registration of standards
qualified auditor
auditor's disclaimer of opinion
short form audit report
surcharge
worksheet
auditor's report
cross-firing
tax audit
duty of care
consistency principle
dormant firm
external verification
accountant's opinion
accounts
generally accepted accounting principles (GAAP)
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