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1. The accounts were certified by an auditor.
2. The auditor has questioned the legality of the contracts.
3. The group does not have an internal auditor.
4. An external auditor will verify the accounts.
5. But Atra declined to provide an independent auditor.
6. An external auditor is brought in to examine the accounts.
7. The auditor is concerned with investigating the outcomes of policy and whether such effects correspond with the intentions of the policy.
8. The chief internal auditor must be assisted by sufficient staff of the right quality and quantity.
9. And no auditor would taunt or revile a patient for having been victimized by his engrams.
10. The auditor is not concerned with policy, which is the responsibility of elected politicians and public servants who administer their directions.
11. There is nothing colloquial about the auditor calling the company his/her client.
12. The auditor may enjoy the gifts, but he had better start looking for a sympathy engram not yet suspected or tapped.
13. In this connection an external auditor will wish to consider what reliance should be placed on an internal audit.
14. Doug Brown, counsel to the state auditor, also declined to discuss findings of the audit.
15. And, in practice, the external auditor will take account of this in carrying out the statutory audit.
16. City Auditor Jim Flanagan has overseen the process from the beginning.
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17. Coaxed and edged into it by the auditor, the engram was recounted.
18. An external auditor will need to carry out detailed checking of records and procedures.
19. It cost ￡639, expenditure which the district auditor disallowed.
20. And yet the effective auditor needs to understand management and to have a close working relationship with the managers.
21. In this respect the role of an auditor may be likened to that of a watchdog rather than a bloodhound.
22. Before expressing a qualified opinion an auditor should always try to resolve problems with the management of the organization concerned.
23. The company auditor has filed a warning that Eurotunnel is in danger of becoming insolvent.
24. Companies' interim and preliminary statements should be reviewed and reported on by the auditor before publication.
25. Or consider the meeting to agree the audit fee, when the auditor can hardly wait to get his point across.
26. The recorder, prosecutor and coroner are Republicans, while the auditor, treasurer and sheriff are Democrats.
27. However, because the ultimate responsibility is given to the external auditor, the role of the internal auditor is not emphasized.
28. The annual report should also give information on directors' remuneration and the cost of non-audit services provided by the auditor.
29. The parties are under no contractual obligation to allow each other to make representations to the auditor before he issues his certificate.
30. The company's accounts were checked twice over, the second time by an independent auditor.
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