Independent auditor

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Independent auditor

A certified public accountant operating outside the company who can provide an accountant's opinion.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
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The company's outside independent auditors RSM US LLP advise that they will require additional time to complete their work.
Independent auditors shall also report to the commission any non-compliance by the investment company, fund manager and fund distributor with their contractual and regulatory requirement, based solely on the matters discovered from performing the audit.
The use of the legal term "fiduciary" is stated in my earlier letter and defines the services provided by independent auditors. Miller's citation of U.S.
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Accordingly, the independent auditors of such governments will need to obtain reasonable assurance of the reliability of those amounts in order to give an unmodified ("clean") opinion on the employer governments' financial statements.
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