One person, the " auditor ", guides the other person, the " preclear ".

The auditor acknowledges what the preclear says and controls the process so the preclear may put his full attention on his work.

The auditor and preclear sit down in chairs facing each other.

The auditor assures the preclear that he will be fully aware of everything that happens during the session.

The auditor then asks the preclear to locate an exact record of something that happened to the preclear in his past: " Locate an incident that you feel you can comfortably face.

The preclear is invited by the auditor to " Go through the incident and say what is happening as you go along.

The auditor instructs the preclear to recall as much as possible of the incident, going over it several times " until the preclear is cheerful about it ".

When the preclear is cheerful about an incident, the auditor instructs the preclear to locate another incident: " Let's find another incident that you feel you can comfortably face.

The auditor checks to make sure that the preclear feels himself to be in " present time ", i. e. not still recalling a past incident.

The auditor gives the preclear the canceller word: " Very good.

The preclear is asked to inspect and familiarize himself with the exact details of his own experience ; the auditor may not tell him anything about his case or evaluate any of the information the preclear finds.

The practice is one wherein a counselor called an auditor addresses a series of questions to a preclear, observes and records the preclear's responses, and acknowledges them.

The preclear holds a pair of cylindrical electrodes (" cans ") connected to the meter while the auditor asks the preclear a series of questions and notes both the verbal response and the activity of the meter.

While the E-Meter is an interesting investigation instrument and has played its part in research, it is not today used by the auditor ... As we long ago suspected, the intervention of a mechanical gadget between the auditor and the preclear had a tendency to depersonalize the session ..."

The auditor is obliged by the church's doctrine to maintain a strict code of conduct toward the preclear, called the Auditor's Code.

Meantime the calumnies spread by the enemies of Zumárraga and the partisans of the first auditor had shaken the confidence of the Spanish Court, and he set sail in May 1532 under orders to return to Spain.

He was made a chevalier of the Legion of Honor and, in October 1861, shortly after his return to Europe, was appointed French auditor at Rome.

The auditor also discovered the Beardstown Ladies ' annualized return was 15. 3 % when all of 1983 – 1997 was included ; this was better than the average stock fund at the time, but still worse than the S & P 500 return of 17. 2 % for the same period.

When Minkow couldn't explain the checks, Ernst & Whinney resigned as ZZZZ Best's auditor, but did not inform the SEC of its suspicions until a month later.

When Hess asked if a certain deduction he had claimed was right, his auditor reportedly replied, " It doesn't matter if it's right ; what matters is the law.

When the Communists came briefly to power he was a chief auditor at Educational Ministry.

When the main auditor has to rely on another auditor's work, the main auditor may either accept responsibility for the component's information and not modify the audit report, or may chose to disclaim the audit on the specific component, stating that the main auditor did not audit the component, that another auditor audited the component, that the component's audited information is therefore the responsibility of another auditor, and that the main auditor is simply including it in the original auditee's information.

When this project collapsed, he went to work for the dowager Lady Gerard at Sandon, Staffordshire as steward, auditor and secretary ( 1670 – 72 ).

When Boeing was unresponsive to a request for information, the regional auditor ordered a subordinate to change the audit report in Boeing's favor.

When he grew older he moved to Helena, Montana, where he served as territorial auditor and personal secretary to the governor.

When developing the audit plan, the auditor should take into consideration the results of their understanding of the organization and the results of the risk assessment process.

When designing the size and structure of an audit sample, the IT auditor should consider the audit objectives determined when planning the audit, the nature of the population, and the sampling and selection methods.

When auditing logical security the auditor should investigate what security controls are in place, and how they work.

By the age of 43 he had been appointed as Royal auditor of the Exchequer to Queen Elizabeth I and later King James I.

In 1810 he received from Napoleon I the appointment of auditor to the council of state ; and after the restoration of the Bourbons he became master of requests.

Born in Rome of a family from Gubbio in Umbria who had come to Rome during the pontificate of Pope Innocent IX, he graduated from the Collegio Romano and followed a conventional cursus honorum, following his uncle Girolamo Pamphilj as auditor of the Rota, and like him, attaining the dignity of Cardinal-Priest of Sant ' Eusebio, in 1629.

Further, auditor conflicts of interest have been addressed, by prohibiting auditors from also having lucrative consulting agreements with the firms they audit under Section 201.

* Allison Kolb, who served as Louisiana state auditor from 1952 – 1956, was born in Colfax.

Ward, a railroad promoter and auditor of Dakota Territory from 1887-1889.

He was connected with the Law Life Assurance Society from its foundation in 1823, first as auditor and afterwards as director, and was active in founding the Incorporated Law Society, of which he was president in 1842 and 1843.

In 1983, Mabus was elected state auditor and served from 1984 to 1988, during which time he participated in a large FBI sting operation which recovered millions in misspent or stolen public funds.

This differs from the external auditor, who follows their own auditing standards.

Arthur Golding was born in East Anglia, before 25 May 1535 / 36, the second son of John Golding of Belchamp St Paul and Halstead, Essex, an auditor of the Exchequer, and his second wife, Ursula ( d. c. 1564 ), in a family of eleven children ( four from John Golding's first wife, Elizabeth ).

He served as the 8th state auditor of Minnesota from January 5, 1915 to January 5, 1921, and as the 20th Governor of Minnesota from January 5, 1921 to January 6, 1925.

Mildmay's older brother Sir Thomas ( d. 1566 ), was an auditor of the Court of Augmentation ( which had been established in 1537 for controlling the property taken by the Crown from the monasteries ), and was the grandfather of Thomas ( d. 1626 ), who was created a baronet in 1611, and of Henry ( d. 1654 ), who was knighted.

Byrd became auditor for the Arkansas Territory and served in that position from 1829 to 1831.

He went on to graduate with a degree in business administration from York University in 1978, and qualified as a chartered accountant and certified auditor in 1981.

His business interests ranged from accounting, finance and banking, insurance, public transportation, mass media, technology, land development to public utilities and he assumed various positions as auditor with KPMG Peat Marwick, Executive Director and General Manager of Tai Fung Bank, Chairman of the Macau Urban Transport Company Ltd ( Transmac ), Vice-Chairman of the Board of Directors of Macau International Airport Company ( CAM ), Vice-Chairman of the General Assembly of Air Macau, Chairman of the Board of the MASC Ogden Aviation Services, Vice-President of the Board of Directors of Teledifusão de Macau ( Macau Television ) among others.

From 1977 to 1986, he worked as a field auditor for the North Carolina Department of Revenue, and from 1986 to 1990, as a plan auditor for the State Health Benefits Office.

Friedrich Kellner was chief justice inspector in Laubach from 1933 to 1950 and also district auditor for the region of Gießen.

The NAO developed from the former Exchequer and Audit Department ( founded in 1866 ) in 1983 as the auditor for central government ( including most of the externalised agencies and public bodies ) as part of an " appropriate mechanism " to check and reinforce departmental balance and matching of quantitative allocation with qualitative purpose ( as set out by public policy ).

Henry became a monastic auditor under Thomas Cromwell in 1535, and then a soldier serving in Ireland under his uncle Leonard Grey in 1536, and in Scotland from 1540-3.

He was a Democrat in politics, and awas elected a city alderman in 1853-1854, mayor in 1858-1859, county auditor in 1864-1869, Wayne County, Michigan sheriff in 1869-1870, Justice of the Peace from 1880-1892 and United States consul at Amherstburg, Ontario from 1893-1897.

Three other candidates filed and qualified but withdrew from the primary, former Madeira mayor Mary Anne Christie ; Lebanon attorney Bruce Gudenkauf, a member of the Warren County Republican Party's central committee ; and Donnie Jones, city auditor in Norwood.

He served as auditor of Marion County from 1886 to 1894.