4-421: Circulation Verification Council ( CVC ) is an American company which acts as an auditor to create circulation data for various periodicals . A common use of their services would be in providing demographic information about the readers of a publication so that the publishers and advertisers would be able to design content for the audience reading that specific publication. Tim Bingaman founded CVC in 1992. He
8-436: A person should have a certificate of practice from the regulatory authority. For publicly traded companies , external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting . External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by
12-406: Is currently the president and CEO. CVC is a for-profit company. official site Auditor An auditor is a person or a firm appointed by a company to execute an audit . To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company ,
16-513: The company being audited, should be regarded as independent. The internationally recognised standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing
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