The phrase "auditor needs" is correct and usable in written English.
It can be used when discussing the requirements or necessities of an auditor in a specific context, such as an audit process or compliance.
Example: "The auditor needs access to all financial records to conduct a thorough review."
Alternatives: "requirements of the auditor" or "auditor's necessities".
The external auditor The auditor needs to understand and evaluate any potential adverse financial impacts of the crisis (including regulatory, legal and internal control implications) and make sure that the related financial effects and appropriate disclosures are accurately reflected in financial statements.
An auditor needs to carefully justify whether such difference is either an inherent character or an important indicator of anomaly.
Guided by international standard ISO 10011 an auditor needs not only formal training in auditing, but also in management systems, environmental processes and effects, relevant legislation and risk assessment.
But, he added, "An auditor need only look the other way, accept a well-annotated rationalization, focus on corroborating evidence.
An auditor need only say, 'I don't object.'ItIt's a matter of judgment.' 'The literature is unclear.' " Greg Medcraft, the chairman of the Australian securities regulator, said this week that the quality of Australian audits, as shown by his agency's inspections, had been declining.
Essentially, the responsibility for hiring and paying auditors needs to be moved from company managers to some institution whose interests are not only more closely aligned with investors but which is also not itself involved in the audit process.
Michel Barnier, European Union internal market commissioner, has also said that the role of auditors needs closer scrutiny, and is expected to publish a green paper on the subject later in the autumn.
A good employee manual reads like a textbook, complete with diagrams and illustrations, while a document for internal auditors needs only the simple text.
He says he believes investors and auditors need to understand how businesses operate in China.
Auditors need once again to serve investors, not the companies whose numbers they verify.
In six of nine audits where auditors needed to review the values of securities, the auditors failed to do enough work to assure that the valuations were reasonable.
