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Join the roomUn auditor es una persona o una firma designada por una empresa para llevar a cabo una auditoría. Para actuar como auditor, una persona debe estar certificada por la autoridad reguladora de contabilidad y auditoría o poseer ciertas calificaciones especificadas. Generalmente, para actuar como auditor externo de la empresa, una persona debe tener un certificado de práctica de la autoridad reguladora. Las firmas de auditoría generalmente deben obtener autorización oficial, registro o reconocimiento de una autoridad competente. En Alemania, esto es otorgado por la Wirtschaftsprüferkammer (WPK) y requiere que la firma sea administrada responsablemente por auditores certificados.
“Clearly the attitude of disrespect that many executives have today for accurate reporting is a business disgrace. And auditors, as we have already suggested, have done little on the positive side. Though auditors should regard the investing public as their client, they tend to kowtow instead to the managers who choose them and dole out their pay. (“Whose bread I eat, his song I sing.”)”
“One of the biggest problems facing regulatory compliance is individuals running testing applications without understanding all the other simultaneous objectives still required. Running software will never make a person a competent auditor.”
“It is the duty of the auditor to see that the authority to charge is not made a pretext for extravagance or favouritism.”
Quotes via Wikiquote (CC BY-SA), each with its original source.
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