2 definitions found for this term.
Definitions are presented in the order source books were published (most recent first).


The person or firm who performs an audit for the purpose of preparing a report on the credibility of the financial statements; also called the external auditor.

The chartered professional accountant or firm of chartered professional accountants appointed by the shareholders at each annual meeting to audit the financial statements of the corporation. An auditor must examine and report to shareholders on the financial statements.

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