(1) The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors.

(2) He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor .

(3) I sat in my auditor 's seat listening to her.

(4) He has ordered government auditors to conduct a study on the use of secret funds and report findings by year end.

(5) It remained liable for the monitoring of the company, even when external auditors were appointed.

(6) For example, auditors study internal audit reports and results to determine areas for audit emphasis as well as potential cost savings.

(7) The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion.

(8) External auditors are barred from consulting work.

(9) More than ever, external auditors will be conducting their examinations with an extra dose of professional scepticism.

(10) Also gone are the days when the external auditors may perform the internal audit function.

(11) Submit to the Unit Auditor copy of all contracts within five days for legal and auditorial review.

(12) American lawyers say that it is almost impossible to sue external auditors for the debacle.

(13) Dublin City Council's auditors are conducting a study on how much taxi drivers are losing.

(14) However, the specific divisions must compulsorily be present in the auditorial report.

(15) Governors will in future directly appoint and manage external auditors on fair trading, rather than through an Executive department.

(16) The Companies (Auditing and Accounting) Bill would require more exacting scrutiny by auditors and accountants.

(17) The quality of the information is based on the board asking the right questions of the external auditors , hence the need for qualified financial experts.

(18) Companies are hiring outside auditors to investigate whether abuses occurred in any of their funds.

(19) Frequently lacking any background in finance and accounting, these directors were rarely in a position to challenge management or external auditors .

(20) The auditors have also informed the council they will be arriving to go through the accounts of the charter celebrations.