Other auditor definition

Other auditor means an auditor, other than the principal auditor, with responsibility for reporting on the financial information of a component which is included in the financial statements audited by the principal auditor. Other auditors include affiliated firms, whether using the same name or not, and correspondents, as well as unrelated auditors.
Other auditor or “another auditor” means a related auditor and an unrelated auditor.
Other auditor means an auditor, other than the principal auditor, with responsibility for reporting on the financial information of a component which is included in the financial information audited by the principal auditor.

Examples of Other auditor in a sentence

  • See also AS 1015.06, according to which "[a]uditors should be assigned to tasks and supervised commensurate with their level of knowledge, skill, and ability." .A5 Other auditor – a.

  • Other auditor interviewees (2/6) assumed users‟ focus will be on the financial statements, rather than the UAR.User interviewees also argued that there are instances where reference is also made to the „Basis for Opinion‟ section.

  • Other auditor should respond to such questionnaire on a timely basis.

  • RS 600.4: Other auditor - an auditor, other than the principal auditor, with responsibility for reporting on the financial information of a component which is included in the financial statements audited by the princi- pal auditor.

  • Other expenditure includes the following services:• £447,000 for security• £332,000 for external accommodation• £405,000 for storage rentals• £364,000 subscriptions• £599,000 for waste disposal Note 7.2 Other auditor remuneration 2019/20 2018/19£000 £000Other auditor remuneration paid to the external auditor: Other non-audit services - Quality Accounts Review 9 7 Total 9 7 Note 7.3 Limitation on auditor's liability The limitation on auditor's liability for external audit work is £2m (2018/19: £2m).

  • Loss before tax from discontinued operations Group(Restated)2019 2018$ $ Loss before tax from discontinued operations is determined after charging/(crediting): Audit fee- Auditors of the Company 5,000 3,000- Other auditor* 5,224 15,484Non-audit fee- Auditors of the Company – –- Other auditor* – –Depreciation 15,892 16,416Legal and professional fees 2,447 183,856 Rental expenses – 93,001Staff welfare – 3,393 * Includes independent member firms of the Baker Tilly International network in 2019.

  • Other auditor remuneration 5,327 5,327 25,007 23,327 NOTE 24: EVENTS OCCURRING AFTER THE BALANCE SHEET DATEThere are no known events that have occurred after the balance sheet date that would require adjustment to or disclosure in the financial statements.

  • See also AS 1015.06, according to which “[a]uditors should be assigned to tasks and supervised commensurate with their level of knowledge, skill, and ability.” .A5 Other auditor – a.

  • Note 5.2 Other auditor remuneration 2015/16£000Other auditor remuneration paid to the external auditor:Audit-related assurance services (Quality Accounts)12All taxation advisory services10Total22 Note 5.3 Limitation on auditor’s liabilityThe limitation on auditors’ liability for external audit work is £1m (2014/15: £0m).

  • We will report our Value For Money Commentary through our Auditor’s Annual Report in January 2022.• Other auditor responsibilities – we have not needed to take any action in relation to any of our broader auditor responsibilities.• Assurance work – The work is either complete or on target for completion by the relevant deadlines.


More Definitions of Other auditor

Other auditor means an independent auditor other than the group auditor or a related auditor.

Related to Other auditor

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

  • 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.

  • the Auditors means the auditors from time to time of the company or, in the case of joint auditors, any one of them;

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

  • Neutral Auditor means Ernst & Young or, if Ernst & Young is unable to serve, an impartial nationally recognized firm of independent certified public accountants other than Seller’s accountants or Purchaser’s accountants, mutually agreed to by Purchaser and Seller.

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

  • Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.

  • cost accountant means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

  • Auditors means the persons for the time being performing the duties of auditors of the Company.

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

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

  • Independent Auditors has the meaning set forth in Section 3.2.

  • Independent Engineer means XxXxxxxx and XxxXxxxxxxx or any other third party engineering firm acceptable to the Administrative Agent in its sole discretion.

  • 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.

  • Approved Auditor means a person who is:

  • Independent Engineering Report means a report, in form and substance satisfactory to the Administrative Agent and each of the Lenders, prepared by an Independent Engineer, addressed to the Administrative Agent and the Lenders with respect to the Oil and Gas Properties owned by the Borrower or its Subsidiaries (or to be acquired by the Borrower or any of its Subsidiaries, as applicable) which are or are to be included in the Borrowing Base, which report shall (a) specify the location, quantity, and type of the estimated Proven Reserves attributable to such Oil and Gas Properties, (b) contain a projection of the rate of production of such Oil and Gas Properties, (c) contain an estimate of the net operating revenues to be derived from the production and sale of Hydrocarbons from such Proven Reserves based on product price and cost escalation assumptions specified by the Administrative Agent and the Lenders, and (d) contain such other information as is customarily obtained from and provided in such reports or is otherwise reasonably requested by the Administrative Agent or any Lender.

  • Accountants shall have the meaning set forth in Section 9.7 hereof.

  • Independent Accountants shall have the meaning set forth in Section 4.11(a).

  • Statutory Auditor means the auditor of a Company appointed under the provisions of the Companies Act, 1956 or under the provisions of any other applicable governing law;

  • Buyer’s Accountants means Xxxxx Xxxxxxxx LLP.

  • Corporation’s Auditors means a firm of chartered accountants duly appointed as auditors of the Corporation;

  • Independent Accounting Firm means such nationally recognized, independent accounting firm as is mutually appointed by Seller and Purchaser for purposes of this Agreement.

  • Reporting Accountants means the auditors of National Grid (but not acting in their capacity as auditors) or such other firm of accountants as may be nominated by National Grid and approved in writing by the Trustee for the purpose or, failing which, as may be selected by the Trustee for the purpose; and

  • Engineer’s Representative means the official in the civil/ electrical engineering department who is authorized to be in-charge of the work to which these presents relate. It shall include any other official nominated to attend to the supervision of day to day execution of the work to which this CONTRACT relates.

  • Environmental Audit means a Phase One environmental site assessment (the scope and performance of which meets or exceeds ASTM Standard Practice E1527-93 Standard Practice for Environmental Site Assessments: Phase One Environmental Site Assessment Process) of the Property, and, if called for by the Phase One assessment, a Phase Two environmental site assessment.

  • 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: