auditor

简明释义

[ˈɔːdɪtə(r)][ˈɔːdɪtər]

n. 审计员;听众;<美>旁听生

复 数 a u d i t o r s

英英释义

A person who formally examines and verifies financial accounts and records.

一个正式检查和核实财务账目和记录的人。

An individual responsible for ensuring compliance with laws and regulations in financial reporting.

一个负责确保财务报告遵守法律和法规的个人。

单词用法

internal auditor

内部审计员

external auditor

外聘审计员

同义词

assessor

评估员

The assessor evaluated the financial statements.

评估员对财务报表进行了评估。

examiner

检查员

The examiner conducted a thorough audit of the company's records.

检查员对公司的记录进行了彻底的审计。

inspector

检查员

The inspector reviewed the compliance with regulations.

检查员审查了合规性。

reviewer

审查员

The reviewer provided feedback on the audit report.

审查员对审计报告提供了反馈。

反义词

client

客户

The client requested a detailed report on the project's progress.

客户要求提供项目进展的详细报告。

user

用户

As a user of the software, I found the interface very intuitive.

作为这个软件的用户,我发现界面非常直观。

例句

1.Lastly, the system gives the customer a response after the auditor approves or rejects the request.

最后,当审计人员批准或拒绝请求后,系统给客户一个响应。

2.He was grateful, however, to have an auditor who was "really smart, sweet, thoughtful."

无论如何他还是很高兴自己有一个听析师,“他真的很聪明、亲切、体贴。”

3.You can install auditor on to your hard disk using the auditor-hdinstall script.

您可以使用auditor -hdinstall脚本将auditor安装到硬盘上。

4.An external auditor will verify the accounts.

外部审计员将核实这些账目。

5.Each stage requires a physical document or authoritative substitute that the manager can present to the auditor.

每个阶段都需要一个实际的文档或权威的替代品,以便管理人员可以将之提交给审计人员。

6.A nervous taxpayer was unhappily conversing with the IRS tax auditor who had come to review his records.

一个神色紧张的纳税人正闷闷不乐地和前来查帐的国税局的税务审计员交谈。

7.The external auditor presented the findings to the board of directors.

外部审计员向董事会展示了调查结果。

8.An internal auditor found discrepancies in the budget report.

内部审计员在预算报告中发现了不一致之处。

9.The auditor recommended several changes to improve financial controls.

审计员建议进行几项变更以改善财务控制。

10.As an auditor, it is important to maintain independence and objectivity.

作为一名审计员,保持独立性和客观性是非常重要的。

11.The company hired an auditor to review its financial statements.

公司聘请了一位审计员来审核其财务报表。

作文

In today's complex financial landscape, the role of an auditor (审计师) is more crucial than ever. An auditor is a professional who examines and verifies a company's financial statements to ensure accuracy and compliance with established standards. This process not only helps maintain transparency in financial reporting but also builds trust among stakeholders, including investors, management, and regulatory bodies.The primary responsibility of an auditor (审计师) is to conduct thorough examinations of financial records. This involves checking for errors or discrepancies that might indicate fraud or mismanagement. For instance, when an auditor (审计师) reviews a company's balance sheet, they will scrutinize various accounts, such as assets, liabilities, and equity, to confirm that the figures presented are accurate and reflect the true financial position of the organization.Moreover, auditors (审计师) play a vital role in ensuring compliance with laws and regulations. In many countries, companies are required by law to have their financial statements audited annually. This requirement serves as a safeguard against financial malpractice and ensures that companies adhere to accounting principles and standards, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).The work of an auditor (审计师) is not limited to just examining numbers; it also involves assessing the effectiveness of a company's internal controls. Internal controls are processes implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. By evaluating these controls, an auditor (审计师) can identify weaknesses that may expose the organization to risks, thereby providing recommendations for improvement.Furthermore, the findings from an auditor's (审计师) report can significantly impact a company's reputation. A clean audit report, which indicates that the financial statements present a true and fair view of the company's finances, can enhance a company's credibility and attract potential investors. Conversely, a negative report can lead to a loss of confidence among stakeholders and may result in legal repercussions.In addition to traditional auditing, the profession has evolved to include various specialized areas, such as forensic auditing and environmental auditing. Forensic auditors (审计师) investigate financial discrepancies and fraud, often working closely with law enforcement agencies. Environmental auditors (审计师) assess a company's compliance with environmental regulations, ensuring that businesses operate sustainably and responsibly.As technology continues to advance, the role of an auditor (审计师) is also changing. With the rise of data analytics and artificial intelligence, auditors (审计师) can now analyze vast amounts of data more efficiently, allowing them to identify patterns and anomalies that may require further investigation. This technological integration enhances the effectiveness of audits and enables auditors (审计师) to provide more valuable insights to their clients.In conclusion, the role of an auditor (审计师) is indispensable in today's business environment. They not only ensure the accuracy of financial statements but also uphold the integrity of financial reporting. By conducting thorough audits and providing recommendations for improvement, auditors (审计师) contribute significantly to the overall health of the economy and help maintain public confidence in the financial system.

在当今复杂的金融环境中,审计师auditor)的角色比以往任何时候都更加重要。审计师是一位专业人士,负责审查和核实公司的财务报表,以确保其准确性和遵循既定标准。这一过程不仅有助于维护财务报告的透明度,还能在包括投资者、管理层和监管机构在内的利益相关者之间建立信任。

审计师auditor)的主要职责是对财务记录进行彻底检查。这涉及到检查可能表明欺诈或管理不善的错误或差异。例如,当审计师auditor)审查公司的资产负债表时,他们将仔细审查各种账户,如资产、负债和权益,以确认所呈现的数字是准确的,并反映了组织的真实财务状况。

此外,审计师auditor)在确保遵守法律法规方面也发挥着至关重要的作用。在许多国家,法律要求公司每年对其财务报表进行审计。这一要求作为防范财务不当行为的保障,确保公司遵循会计原则和标准,例如公认会计原则(GAAP)或国际财务报告准则(IFRS)。

审计师auditor)的工作不仅限于审查数字;还涉及评估公司内部控制的有效性。内部控制是公司实施的一系列程序,旨在确保财务和会计信息的完整性,促进问责制,防止欺诈。通过评估这些控制措施,审计师auditor)可以识别出可能使组织面临风险的弱点,从而提供改进建议。

此外,审计师auditor)报告中的发现可能对公司的声誉产生重大影响。一份干净的审计报告,表明财务报表真实公正地反映了公司的财务状况,可以提高公司的信誉并吸引潜在投资者。相反,负面的报告可能导致利益相关者失去信心,并可能导致法律后果。

除了传统审计外,该行业还发展出多种专业领域,如法务审计和环境审计。法务审计师auditor)调查财务差异和欺诈行为,通常与执法机构密切合作。环境审计师auditor)评估公司是否遵守环境法规,确保企业可持续和负责任地运营。

随着技术的不断进步,审计师auditor)的角色也在变化。随着数据分析和人工智能的兴起,审计师auditor)现在可以更高效地分析大量数据,使他们能够识别可能需要进一步调查的模式和异常。这种技术整合提升了审计的有效性,使审计师auditor)能够为客户提供更有价值的见解。

总之,在当今商业环境中,审计师auditor)的角色不可或缺。他们不仅确保财务报表的准确性,还维护财务报告的完整性。通过进行全面的审计并提供改进建议,审计师auditor)对整体经济的健康做出了重要贡献,并帮助维护公众对金融体系的信心。