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Independent Auditor

   Also found in: Wikipedia 0.01 sec.
Independent auditor
A certified public accountant operating outside the company who can provide an accountant's opinion.

Independent Auditor
A CPA who reviews a company's business activities to identify and resolve discrepancies. Independent auditors may investigate potential theft or fraud and ensure compliance with applicable regulations and policies. Importantly, an independent auditor is not employed by the company he/she is investigating. An independent auditor must review a company and provide it with an accountant's letter when it releases financial statements to shareholders. The accountant's letter certifies that the financial statements have been reviewed and are accurate. See also: Internal auditor.


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In contrast to the PCAOB, Japan's equivalent to Sarbanes-Oxley requires the independent auditor to attest to management's assessment only.
An independent auditor states that such horrific cuts will hit the effectiveness of operational services.
Tokyo, Japan, July 3, 2006 - (JCN Newswire) - Sony Corporation would like to announce that the Audit Committee met today and passed a resolution appointing a temporary independent auditor in accordance with the Company Law Article 346-4 and 346-7, for Japanese law purposes.
 
 
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