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Auditor (1)
AUDITOR (1)

Definition: A person who officially examines the business and financial records of a company.
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* All nine elements should be in.


1. Examination of records is for a reason: purposeful.

2. Person is not the 'bookkeeper'. That is, auditor is not a staff of the company or someone with some vested interest in it.

3. Person is formally authorized to carry out examination. That is, commissioned to perform an audit.
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See perfect ASSESSOR (3).
Below the Line
4. Audit has a comprehensive term of reference.
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See perfect TO-DO LIST.


further below the line


5. Person is appropriately, professionally qualified.

6. Person is professional in carrying out functions (connect to #5).

7. Auditor writes a report on conclusion of examination, whether this is qualified or unqualified (connect to #4 & #6).
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See perfect ACCOUNTANT (1).


much further below the line


8. Auditor submits report to appropriate authorities as required by the law (and the rules of engagement).

9. Reports are endorsed and dated and stood by, no matter the findings and attempts at extraneous influence(s) (to emphasize, connect to #6).
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See perfect AUDIT (1).

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