auditeur

Personne effectuant un audit

An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.

Nº Q10949665 ★

Commune · Savoirs

auditeur

Personne effectuant un audit

Texte en anglais

An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.

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Texte en anglais Pas encore d'article dans ta langue : extrait en anglais.

An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Audit firms are generally required to obtain official authorisation, registration, or recognition from a competent authority. In Germany, this is granted by the Wirtschaftsprüferkammer (WPK) and requires that the firm be managed responsibly by certified auditors.

Texte : Wikipédia en anglais, CC BY-SA 4.0. · Image : Postal administration of Finland (Posti) (Public domain) ·

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