| A person appointed by a company to perform an audit. In the UK auditors are Chartered Accountants.Auditors are required to certify that the accounts produced by their client companies have been prepared in accordance with accounting standards and represent a true and fair view of the company. If they do not feel able to certify as such, they may qualify the accounts by saying that they were not able to perform the checks they would have liked to make. The qualification of a set of accounts by an auditor is a serious matter for a quoted company and will concern investors.
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