Related auditor definition

Related auditor means an auditor from the group auditor’s firm or from a network firm who (i) operates under common monitoring policies and procedures as provided for in paragraph 87 of International Standard on Quality Control (ISQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements” and (ii) performs work on one or more components for purposes of the audit of the group financial statements.3
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Related auditor means an independent auditor from the group auditor’s office, other office of the group auditor’s firm or a network firm operating under common quality control policies and procedures in accordance with International Standard on Quality Control (ISQC) 1, “Quality Control for Audit, Assurance and Related Services Practices.” “Network firm” means an entity under common control, ownership or management with the group auditor’s firm or any entity that a reasonable and informed third party having knowledge of all relevant information would reasonably conclude as being part of the group auditor’s firm nationally or internationally.
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Related auditor means an independent auditor from the group auditor’s office, other office of the group auditor’s firm or a network firm operating under common quality control policies and procedures.
Sample 1

More Definitions of Related auditor

Related auditor means an auditor from the group auditor’s firm or from a network firm that operates under common monitoring policies and procedures as contemplated in paragraph 87 of International Standard on Quality Control (ISQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements.”4
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Related to Related auditor

  • Approved Auditor means a person who is:

  • Independent Auditor has the meaning specified in subsection 7.01(a).

  • Independent Accountant has the meaning set forth in Section 2.04(c)(iii).

  • registered auditor means a person as defined in terms of the Auditing Professions Act, 20015((Act No. 26 of 2005);

  • Accountant A Person engaged in the practice of accounting who (except when this Indenture provides that an Accountant must be Independent) may be employed by or affiliated with the Issuer or an Affiliate of the Issuer.

  • cost accountant means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959;

  • Qualified accountant means a member of a professional body that is approved by ASIC in writing for the purpose of the definition. ASIC has indicated that it will approve any member of:

  • Auditor means the person for the time being performing the duties of auditor of the Company (if any).

  • County Auditor means the Greenville County Auditor, or the person holding any successor office of the County.

  • Auditors means the auditors for the time being of the Company;

  • Audit means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.

  • Child custody determination means a judgment, decree, or other order of a court providing for the legal custody, physical custody, or visitation with respect to a child. The term includes a permanent, temporary, initial, and modification order. The term does not include an order relating to child support or other monetary obligation of an individual.

  • Federal Fiscal Year means the period beginning October 1 and ending September 30 each year, which is the annual accounting period for the United States government.