The conclusion of the independent auditor ’ s report can be:

An auditor can serve as a controls consultant as part of the development team or as an independent auditor as part of an audit.

* External auditor / Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error.

* Cost auditor / Statutory Cost auditor is an independent firm engaged by the client subject to the Cost audit, to express an opinion on whether the company's Cost statements and Cost Sheet are free of material misstatements, whether due to fraud or error.

For example, to monitor managers ' behavior, an independent third party ( the external auditor ) attests the accuracy of information provided by management to investors.

To reduce this risk and to enhance the perceived integrity of financial reports, corporation financial reports must be audited by an independent external auditor who issues a report that accompanies the financial statements ( see financial audit ).

One area of concern is whether the auditing firm acts as both the independent auditor and management consultant to the firm they are auditing.

The power of the corporate client to initiate and terminate management consulting services and, more fundamentally, to select and dismiss accounting firms contradicts the concept of an independent auditor.

Achievement of these milestones will be evaluated by QinetiQ acting as an independent auditor.

McGuinty and Caplan promised an independent review of eHealth, outside of the auditor general's probe, however it was revealed that the ministry and eHealth decided not to sign the contract to have PricewaterhouseCoopers conduct the review.

The Liberals said that it would have duplicated the auditor general's work, while the opposition noted that Caplan had earlier suggested that the independent review had been underway.

The state auditor is appointed by the General Assembly, as are many members of independent boards and commissions.

403 ( b ) plans also have simpler and less costly annual reporting requirements on Internal Revenue Service ( IRS ) Form 5500, including not having the independent auditor requirement applicable to qualified plans with more than 100 plan participants.

An independent auditor cleared him of misuse of funds, though he did repay £ 1, 720 in contested expenses.

Following an independent audit instigated by the Treasury, Kylsant and John Morland, the company auditor, were arrested and charged with falsifying both the trading prospectus and the company records and accounts.

Audit committees also help ensure the external auditor is independent, meaning no conflicts of interest exist that might interfere with the auditor's ability to issue its opinion on the financial statements.

The Age newspaper reported that the incidents were being inspected by Victoria's independent transport safety auditor, and that the trains ' braking system had been sent to Britain for tests.

In May 2009, Rodriguez announced the hiring of Greater Sudbury's first independent auditor.

The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation performed on a legal entity or subdivision thereof ( called an " auditee ").

Since many third-party users prefer, or even require financial information to be certified by an independent external auditor, many auditees rely on auditor reports to certify their information in order to attract investors, obtain loans, and improve public appearance.

* California Graduate Institute, an independent graduate school specializing in psychology

* Riverside Records, an independent record company specializing in jazz and based in New York City

* Troma Entertainment, a film company specializing in independent, horror, and exploitation films

Chris Date ( born 1941 ) is an independent author, lecturer, researcher, and consultant, specializing in relational database theory.

* Camera Obscura ( record label ), an Australian independent label specializing in psychedelic styles

Dischord Records is a Washington, D. C .- based independent record label specializing in the independent punk music of the D. C .- area music scene.

It is now known to bibliophiles as home to nearly twenty antiquarian and second-hand independent bookshops, including specialists in modern first editions, collectible children ’ s books, early printing, rare maps and atlases, antique prints, theatrical ephemera, and esoterica, as well as a contemporary art gallery, an antiques shop, shops specializing in philately, numismatics and art deco jewellery and an Indian restaurant.

* Magnolia Pictures, a U. S. film distributor specializing in independent films.

Western Union suspended its singing telegram service in 1974, but independent singing telegram companies, specializing in often costumed personal delivery of gift messages, have kept up the tradition.

It was the world's largest independent credit card issuer, specializing in affinity cards.

The Flatbush studio ( renamed Vitaphone ) was later used as an independent unit within Warner Bros, specializing in early sound shorts.

Republic Pictures was an independent film production-distribution corporation with studio facilities, operating from 1935 through 1959, and was best known for specializing in westerns, movie serials and B films emphasizing mystery and action.

E-Magine Records is an independent record label specializing in electronica, pop music, and dance music.

Projekt is a Brooklyn, New York-based independent record label specializing in darkwave, ambient and shoegaze, started by Sam Rosenthal in 1983.

While some plans are marketed via pre-paid legal service companies, or even independent attorneys and law firms, directly ( often specializing in specific legal fields ), most plans are offered by companies whose services are sold through third-party insurance agents as part of a portfolio of insurance services, through employees of the pre-paid legal company, or through independent contractor agents working on commission.

A Different Drum is an independent record label and online store based in the US state of Utah, specializing in synthpop and related genres.

In addition, there are many independent colleges specializing for instance in educating teachers.

Skin Graft Records ( officially capitalized as SKiN GRAFT Records ) is an independent record label specializing in No Wave and noise rock music, originally based in Chicago, Illinois.

Disques Victoire is a Canadian independent record label founded in Quebec specializing in recording and promoting French language artists.

It once served as a major distributor and central sales location for other independent labels specializing in roots music, at one point representing as many as 450 other labels.

An independent software vendor ( ISV ) is a company specializing in making or selling software, designed for mass or niche markets.

It was later acquired by ifilm. net, a popular online interactive film and media archive, originally specializing in independent films.