Auditor
Definition
A qualified person officially authorized to conduct an audit, meaning to examine, verify, and evaluate financial statements, operational processes, or technical systems of an organization. In a university context, the term designates a listener who attends courses without being enrolled as a regular student.
Bilingual Equivalents
- Auditor
- Financial examiner
Grammatical & Source Details
| Inflection Type | Masculine noun, regular plural forms following standard structural nominal paradigms. |
| Formation | Borrowed from French 'auditeur' and Latin 'auditor', adapted structurally into Romanian modern usage. |
| Spelling / Pronunciation | [a.u.di.ˈtor] |
| Source | Lexicon of Professional Nomenclature, Financial Regulations, and Morphology |
Contextual Usage Examples
RO: Un auditor independent a sosit la sediul firmei noastre pentru a verifica registrele de încasări și plăți.
EN: An independent auditor arrived at our company headquarters to verify the cash receipts and payments ledgers.
RO: El are statut de auditor la facultatea de drept, asistând cu interes la toate prelegerile de criminologie.
EN: He holds the status of a listener at the law school, attending with interest all the lectures on criminology.
RO: Fiecare auditor financiar trebuie să respecte un cod etic foarte strict pentru a-și păstra licența de practică.
EN: Every financial auditor must comply with a very strict ethical code to maintain their license to practice.
Idioms & Phrases
Auditor financiar / Financial auditor
RO: Specialist autorizat să certifice acuratețea bilanțurilor contabile și a rapoartelor de profit ale unei societăți comerciale.
EN: A professional authorized to certify the accuracy of a company's balance sheets and profit reports.
Auditor energetic / Energy auditor
RO: Inginer atestat care evaluează consumul de energie al unei clădiri și propune măsuri pentru reducerea pierderilor termice.
EN: A certified engineer who evaluates a building's energy consumption and proposes measures to reduce thermal losses.
Auditor intern / Internal auditor
RO: Angajat al unei companii însărcinat cu monitorizarea permanentă a riscurilor operaționale și a procedurilor interne.
EN: An employee of a company tasked with permanently monitoring operational risks and internal procedures.
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