A person who independently audits the financial statements and accounting documents prepared by a company. Under Japan's Companies Act, large companies of a certain size are required to appoint a financial auditor, a role filled by a certified public accountant or audit firm. The auditor verifies the accuracy of financial information from an external perspective, independent of management and internal auditors.

Past questions testing this term · 2 questions

• 2013h25a #7企業が作成する計算書類などを監査する者はどれか。
• 2011h23tokubetsu #16会社の規模によって，会社法で設置が義務付けられているものはどれか。