qualified auditor
Definition
Accountant (or a firm of accountants) which a firm hires as an independent third-party to review its financial information. The auditor's main objective is to verify that the firm's income statement and balance sheet (and sometimes cash flow statement) fairly present the firm's financial position, and that they are prepared in compliance with the provisions of GAAP.
qualified auditor is in the Accounting & Auditing, Corporate, Commercial, & General Law and Quality Control & Management subjects.
qualified auditor appears in the definition of the following term: external verification
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