Experienced auditor definition

Experienced auditor means an individual (whether internal or external to the firm) who has a reasonable understanding of (i) audit processes,
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Experienced auditor means an individual (whether internal or external to the firm) who has a reasonable understanding of (i) audit processes, (ii) ISAs and applicable legal and regulatory requirements, (iii) the business environment in which the entity operates, and (iv) auditing and financial reporting issues relevant to the entity’s industry.
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Experienced auditor means an individual (whether internal or external to the firm) who possesses the competencies and skills that would have enabled him or her to perform the audit, and therefore has an a reasonable understanding of audit processes and of auditing and financial reporting issues relevant to the industry in which the entity operates.
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More Definitions of Experienced auditor

Experienced auditor means an individual (whether internal or external to the firm) who has a reasonable understanding of (i) audit processes, (ii) HKSAs and applicable legal and regulatory requirements, (iii) the business environment in
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Experienced auditor means a partner or other person in the firm, an appropriately qualified external person, or a team made up of such individuals, with sufficient and appropriate experience to objectively evaluate the significant judgments the audit team made, and the conclusions it reached in formulating the auditor’s report; and
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Experienced auditor means an individual (whether internal or external to the firm) who has an understanding of (i) audit processes, (ii) ISAs and applicable legal and regulatory requirements, (iii) the business environment in which the entity operates, and (iv) auditing and financial reporting issues relevant to the entity’s industry, sufficient to conduct quality control reviews or inspections in accordance with ISQC 1 or applicable legal, regulatory or other requirements.
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Related to Experienced auditor

  • Approved Auditor means a person who is:

  • qualified auditor means a person who is qualified to be appointed as an auditor under section 198;

  • Professional experience means the actual and lawful pursuit of the profession concerned;

  • Clinical experience means providing direct services to individuals with mental illness or the provision of direct geriatric services or special education services. Experience may include supervised internships, practicums, and field experience.

  • Accountant means the independent certified public accountant or independent certified public accounting firm retained by the Issuer to perform the duties of the Accountant under this Master Indenture.