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Statutory auditor : ウィキペディア英語版
Statutory auditor
Statutory auditor is a title used in various countries to refer to a person or entity with an auditing role, whose appointment is mandated by the terms of a statute.
==World usage==
(詳細はIndia, the term "statutory auditor" refers to an external auditor whose appointment is mandated by law. A "statutory audit" is a legally required review of the accuracy of a company's or government's financial records. The purpose of a statutory audit is the same as the purpose of any other audit - to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial transactions.〔(【引用サイトリンク】url=http://www.auditregister.org.uk/Forms/Default.aspx )〕 The European Union has also made efforts to mandate statutory audits and statutory auditors on an EU-wide level.〔(【引用サイトリンク】url=http://europa.eu/documents/comm/green_papers/pdf/com96_338_en.pdf )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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