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date: 19 September 2019


A Dictionary of Economics

Nigar Hashimzade,

Gareth Myles,

John Black

A person or accountancy firm employed to check the *accounts of a company, private trader, or association. Auditors check whether accounts are complete and consistent, and whether they are in agreement with other records of purchases, sales, and inventories. They may certify that accounts present a ‘true and fair view’ of a company’s finances, or they can ‘qualify’ them, that is, add adverse comments. The auditors of UK companies are elected by the ... ...

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