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statutory auditor stresses
account.	законодательно назначаемый аудитор; ревизор
audit.	независимый аудитор (statutory – fixed by law); внешний аудитор (If an independent auditor examines the books and records of the company on the behalf of the shareholders, it is called external audit. While auditor is called statutory or external auditor. blogspot.ru Vetrenitsa)