External Auditor

(redirected from Independent auditor)
Also found in: Financial.

External Auditor

An auditor who is appointed by an NHS Trust to review and report on aspects of a hospital trust’s performance, especially in key areas and services.
References in periodicals archive ?
Companies must record errors that fall within the material misstatement range for the independent auditor to give an unqualified opinion.
Fidelity Asian Values PLC ('the Company') announces, following Shareholder approval at the Annual General Meeting held earlier today, the appointment of Ernst & Young LLP ("EY") as its independent auditor, replacing Grant Thornton UK LLP ("Grant Thornton").
Tenders are invited for Independent Auditor Of The Vermont Energy Efficiency Utility
The results of both the independent auditor and the internal auditor should be reported directly to the audit committee.
Hart Union High School District will bring in an independent auditor.
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.
9 /Xinhua-PRNewswire-FirstCall/ -- Trend Micro , a leader in network antivirus and Internet content security software and services, announced today that it has passed a resolution at its Board of Directors meeting held on February 9, 2006, to determine a new independent auditor in charge of audits under Paragraph 1, Article 2, of the Law for Special Exceptions to the Commercial Code Concerning Audits, etc.
The independent audit committee provides oversight of the financial reporting process while the independent auditor provides an outside opinion on the fairness of the financial statements.
ISRE 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, outlines the general principles of such a review, provides guidance on the inquiries, analytical and other review procedures the auditor performs and prescribes the review report's content.
KPMG has been PBG's independent auditor since PBG became a public company in 1999 and was invited to submit a proposal.
The 2003 Form 5500 instructions state that delinquent participant contributions reported on Line 4a should be treated as part of the supplemental schedules for purposes of reporting on the plan's financial statements by the independent auditor, and the independent auditor would express an opinion on whether the scheduled information is presented fairly in all material respects in relation to the basic financial statements taken as a whole.
NEW YORK -- ASA (Bermuda) Limited (NYSE: ASA) announced that at today's annual general meeting of shareholders, shareholders voted to elect all of the nominees for directors of the Company and to ratify the appointment of Ernst & Young LLP to serve as the Company's independent auditors for the fiscal year ending November 30, 2007, and authorize the Company's audit committee to set the independent auditor's remuneration.

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