| 单词 | Approved auditor |
| 释义 | 認可核數師 A professional accountant holding a practising certificate under the Professional Accountants Ordinance (Cap 50) and is appointed to render services as an auditor of a company pursuant to the Companies Ordinance (Cap 32) or an auditor of accounts pursuant to other legislation. See also Auditor. 持有根據《專業會計師條例》（第50章）發出的執業證書，及根據《公司條例》（第32章）獲委任為公司核數師而提供服務，或根據其他法例為帳目核數師。另見 Auditor。 |
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