A formal statement within which an opinion is stated about the condition and reliability of an audited company by an independent auditor. … [Read more...]
AUDITOR
An officer whose duty is to examine the accounts of officers who have received and disbursed public moneys by lawful authority. A person who is duly authorized to examine accounts and accounting records, compare the internal records to receipts and statements of account received from third parties, verify balance sheet and income statement details items and provide an opinion … [Read more...]
AUDITORS
Persons who are authorized to conduct an audit, an examination of financial statements, records and accounting of an entity in order to verify the accuracy and authenticity of the statements, including methods of internal control and process. This is as opposed to an accountant whose job is recording financial transactions for the creation of financial statements, which may be … [Read more...]
AUGMENTATION
The increase of the crown's revenues from the suppression of religious houses and the appropriation of their lands and revenues. Also the name of a court (now abolished) erected 27 Hen. VIII., to determine suits and controversies relating to monasteries and abbey lands. Augusta legibus solnta non est. The empress or queen is not privileged or exempted from subjection to the … [Read more...]
AUCTIONARIAE
Catalogues of goods for public sale or auction. … [Read more...]