Auditor - Law Dictionary Search Results
Home Dictionary Name: auditorAccredited energy auditor
Accredited energy auditor, means an auditor possessing qualifications specified under clause (p) of sub-s. (2) of s. 13. [Energy Conservation Act, 2001 (52 of 2001), s. 2 (a)]...
Public - Auditors and valuers
Public - Auditors and valuers, persons appointed by the Treasury for the purpose of audits and valuations under the (English) Friendly Societies Act, 1896, s. 30, and under the (English) Industrial and Provident Societies Act, 1893, s. 72. Their duties and remuneration are as prescribed from time to time by the Treasury. In the case of the latter class of Society, audit by a public auditor is now compulsory (Industrial and Provident Societies Act, 1913, s. 2). See also Industrial Insurance Act, 1923 (13 & 14 Geo. 5, c. 8), s. 15....
auditor
auditor 1 : a person qualified and authorized to examine and verify financial records 2 : a referee appointed by a court in a civil action ;esp : one designated to prepare an account for the court see also master ...
Auditor
Auditor, one who examines accounts and evidences of expenditure. See AUDIT....
Auditor of the Receipts
Auditor of the Receipts, an officer of the Exchequer, 4 Inst. 107; 46 Geo. 3, c. 1 (repealed by 4 & 5 Wm. 4, c. 15, s. 36)....
Auditors of the Imprest
Auditors of the Imprest, officers of the Exchequer, who formerly had the charge of auditing the accounts of the customs, naval and military expenses, etc., now performed by the commissioners for auditing public accounts, Jac. Law Dict....
Audit
Audit, an examining of accounts. An audit may be either detailed or administrative, and is usually both. A detailed audit is a comparison of vouchers with entries of payment, in order that the party whose accounts are audited may not debit his employer with payments not in fact made. An administrative audit is a comparison of payments with authorities to pay, in order that the party whose accounts are audited may not debit his employer with payments not authorised. If in either branch of audit an improper entry is discovered, the auditor surcharges the party whose accounts are audited; whereby the payment must be made by such party out of his own pocket. Where no fraud is suspected, however, and when there has been no negligence, it is common for the surcharge to be remitted [see, e.g., (English) Local Government Act, 18 (23 & 24 Geo. 5, c. 51), s. 230], especially where the party whose accounts are audited has given his service gratuitously.The public accounts are audited under the (E...
annual report
annual report : a written report distributed to shareholders each year by a corporation that sets forth financial information (as an auditor's report, the selling prices of the corporation's stock, and the yearly profit) as well as statements by the corporation's management ...
letter
letter 1 : a direct written statement addressed to an individual or organization ;broadly : an official communication see also counterletter determination letter : a letter from an administrative agency (as the Internal Revenue Service) usually in response to a request in which a determination, decision, or ruling (as whether an organization qualifies as charitable) is made information letter : a letter from an administrative agency usually in response to a request that provides information and esp. that simply calls attention to an interpretation or principle of law letter of intent : a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated letter ro·ga·to·ry [-rō-gə-tȯr-ē] [probably partial translation of Medieval Latin littera rogatoria letter of request] : a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance...
master
master 1 : an individual or entity (as a corporation) having control or authority over another: as a : the owner of a slave b : employer compare servant c : principal 2 : an officer of the court appointed (as under Federal Rule of Civil Procedure 53) to assist a judge in a particular case by hearing and reporting on the case, sometimes by making findings of fact and conclusions of law, and by performing various related functions NOTE: Under the Federal Rules of Civil Procedure, a master may be a magistrate or else may be a person with some special expertise in the matter. The word master as used in the Federal Rules encompasses a referee, an auditor, an examiner, and an assessor. If the master makes findings of fact, they are reviewable by the court except when the case is not to be tried to the jury and the findings are clearly erroneous, or when the parties have stipulated that the master's findings are to be final. adj : being the principal or controlling one : governing...
- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial