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单词 auditor
释义
auditor

auditor an accountant who verifies the books of a COMPANY. Every company is required to appoint at each general meeting at which accounts are laid an auditor or auditors to hold office from the con- clusion of the meeting until the conclusion of the next such general meeting. Except in the case of a continuation of an appointment of auditors whose appointment was approved at the previous general meeting held to consider the accounts, special notice is required of a resolution concerning the appointment of auditors. To be eligible for appointment as a company auditor, a person, either an individual or a firm, must be a member of a recognised supervisory body and eli- gible for appointment under the rules of that body.

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更新时间:2025/7/1 13:24:53