| 单词 | Auditor |
| 释义 | 核數師 1. A person who examines accounting records and systems to ascertain whether the records are accurate and whether accounting systems are operating efficiently. Unless a person is either the holder of a practising certificate or a corporate practice, he, she or it shall not hold any appointment or render any services, whether unpaid or otherwise as an auditor of a company within the meaning of the Companies Ordinance (Cap 32); or as an auditor of accounts for the purpose of any other Ordinance: Professional Accountants Ordinance (Cap 50) s 29(2); Companies Ordinance (Cap 32) s 140(1)(a). Every company must at each annual general meeting appoint an auditor or auditors to hold office from the time of that meeting until the conclusion of the next annual general meeting: Companies Ordinance (Cap 32) s 131(1). If no auditors are appointed or reappointed at any annual general meeting, the court may appoint a person to fill the vacancy upon the application of any member of the company: s 131(2). 2. An auditor has to be appointed by the Exchange Participant or Exchange Participantship to audit his, her or its accounts (including all trust accounts required to be kept by the Exchange Participant or Exchange Participantship under the Securities and Futures Ordinance (Cap 571) s 149, and s 4(3), (4) of the Securities and Futures (Client Money) Rules (Cap 571I): Rules of the Stock Exchange rr 418A(1), 422(6), (7). 3. In the Catholic Church, one who summons and presents judicial documents. See also Audit. 1.審核會計賬目及系統的人，以確定該等紀錄是否正確及會計系統是否有效。除非是執業証書的持有人或核數公司，否則不可以接受委任作為《公司條例》（第32章）所指的公司的核數師，或提供任何服務，不論是否受薪；或作為任何其他條例的目的而言的帳目核數師：《專業會計師條例》（第50章）第29(2)條；《公司條例》（第32章）第140(1)(a)條。每間公司均須於每次周年大會上委任一名或多名核數師，任期由該次大會開始直至下一次周年大會結束時為止：《公司條例》（第32章）第131(1)條。凡在公司的周年大會上並無委任或再委任核數師，法院可應公司的任何成員申請委任一名填補空缺：第131(2)條。 2.聯交所或交易合夥商行的成員均須委任一名核數師，以審核其賬目（包括所有該成員須按《證券及期貨條例》（第571章）第149條及《證券及期貨（客戶款項）規則》（第571I章）下的規則第4(3), (4)條開立的信託戶口）：《聯交所規則》第418A(1)及422(6), (7)條。 3.在天主教會內，負責傳召及提出法律文件的人。另見 Audit。n. |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。