Related auditor definition

Related auditor means an auditor from the group auditor’s firm or from a network firm who (i) operates under common monitoring policies and procedures as provided for in paragraph 87 of International Standard on Quality Control (ISQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements” and (ii) performs work on one or more components for purposes of the audit of the group financial statements.3
Related auditor means an independent auditor from the group auditor’s office, other office of the group auditor’s firm or a network firm operating under common quality control policies and procedures in accordance with International Standard on Quality Control (ISQC) 1, “Quality Control for Audit, Assurance and Related Services Practices.” “Network firm” means an entity under common control, ownership or management with the group auditor’s firm or any entity that a reasonable and informed third party having knowledge of all relevant information would reasonably conclude as being part of the group auditor’s firm nationally or internationally.
Related auditor means an auditor from the group auditor’s firm or from a network firm that operates under common monitoring policies and procedures as contemplated in paragraph 87 of International Standard on Quality Control (ISQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements.”4

More Definitions of Related auditor

Related auditor means an independent auditor from the group auditor’s office, other office of the group auditor’s firm or a network firm operating under common quality control policies and procedures.

Related to Related auditor

  • Approved Auditor means a person who is:

  • qualified auditor means a person who is qualified to be appointed as an auditor under section 198;

  • Independent Auditor has the meaning specified in Section 6.01(a).

  • Independent Accountant has the meaning set forth in Section 2.04(c)(iii).

  • registered auditor means a person as defined in terms of the Auditing Professions Act, 20015((Act No. 26 of 2005);

  • Accountant means the independent certified public accountant or independent certified public accounting firm retained by the Issuer to perform the duties of the Accountant under this Master Indenture.

  • cost accountant means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

  • Seller’s Accountants means Xxxxx Xxxxxxxx LLP.

  • Purchaser's Accountants means Deloitte & Touche LLP, independent accountants of the Purchaser.

  • Neutral Auditor means Ernst & Young or, if Ernst & Young is unable to serve, an impartial nationally recognized firm of independent certified public accountants other than Seller’s accountants or Purchaser’s accountants, mutually agreed to by Purchaser and Seller.

  • Buyer’s Accountants means Xxxxx Xxxxxxxx LLP.

  • Qualified accountant means a member of a professional body that is approved by ASIC in writing for the purpose of the definition. ASIC has indicated that it will approve any member of:

  • Independent Accounting Firm has the meaning set forth in Section 2.05(c).

  • Borrower’s Accountants means Deloitte & Touche LLP or another firm of independent nationally recognized public accountants.

  • Independent Auditors has the meaning set forth in Section 3.2.

  • Auditor means the person for the time being performing the duties of auditor of the Company (if any).

  • County Auditor means the Greenville County Auditor, or the person holding any successor office of the County.

  • Auditors means the auditors for the time being of the Company;

  • Audit means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.

  • Self Audit Certificate means the certificate in the form as set out in Framework Schedule 9 (Self Audit Certificate) to be provided to the Authority in accordance with Clause 17.3 (Records and Audit Access);

  • Approved Appraisal Firm Each of the following firms: Xxxxxxxx Xxxxx, Inc., Duff & Xxxxxx LLC, Lincoln Advisors, Xxxxxx, Xxxxxx and Company and Valuation Research Corporation and (b) each Independent financial adviser of recognized standing retained by the Issuer, the Collateral Manager or the agent or lenders under any Collateral Obligation, as approved by the Collateral Manager.

  • Accountants’ Report means the report of a firm of nationally recognized Independent Accountants described in Section 4.11.

  • Child custody determination means a judgment, decree, or other order of a court providing for the legal custody, physical custody, or visitation with respect to a child. The term includes a permanent, temporary, initial, and modification order. The term does not include an order relating to child support or other monetary obligation of an individual.

  • Independent Engineering Report means a report, in form and substance satisfactory to the Administrative Agent and each of the Lenders, prepared by an Independent Engineer, addressed to the Administrative Agent and the Lenders with respect to the Oil and Gas Properties owned by the Borrower or its Subsidiaries (or to be acquired by the Borrower or any of its Subsidiaries, as applicable) which are or are to be included in the Borrowing Base, which report shall (a) specify the location, quantity, and type of the estimated Proven Reserves attributable to such Oil and Gas Properties, (b) contain a projection of the rate of production of such Oil and Gas Properties, (c) contain an estimate of the net operating revenues to be derived from the production and sale of Hydrocarbons from such Proven Reserves based on product price and cost escalation assumptions specified by the Administrative Agent and the Lenders, and (d) contain such other information as is customarily obtained from and provided in such reports or is otherwise reasonably requested by the Administrative Agent or any Lender.

  • Independent Accountants means a firm of nationally recognized independent certified public accountants.

  • Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.