Auditors carry out an examination of a company's accounts to ensure its financial statements have been prepared in accordance with the laws of the jurisdiction in which it operates and to ensure they give a true and fair view of its activities. Most companies are required to have their accounts audited, though small and dormant companies are s [..]

Accountants appointed to review and report upon the annual accounts of a company. Only accountants qualified as members of one of the professional bodies recognised by legislation can act as auditors.

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