Michael Beijer (asker) Dec 5, 2011:

external auditor I think it should be 'external auditor', although many people (the Juridisch-Economisch Lexicon e.g.) seem to prefer to call it 'company auditor'. However, this would seem to imply that these are internal auditors, which they are not. They are external/independent auditors, called in to audit the company. The Van Dale Groot woordenboek defines this profession as:

'in België, onafhankelijke deskundige die belast is met de controle van de boekhouding in ondernemingen.' (Van Dale Groot woordenboek van de nederlandse taal)

Michael Beijer (asker) Dec 5, 2011:

2 2.2. Institute of External Auditors

The IRE/IBR has been set up by law dated July 22, 1953, coordinated in 2007. The duties of the Institute include:

• admission of the External Auditors (réviseurs d’entreprises / Bedrijfsrevisoren), as well for individuals as for audit
firms;
• control over the public register in which External Auditors must be registered;
• drafting of professional auditing standards and recommendations;
• organization of the educational program for trainees;
• supervision of the continuous education of the External Auditors;

(http://www.ibr-ire.be/ned/download.aspx?type=3&id=3780&file=...

Michael Beijer (asker) Dec 5, 2011:

1 2. ROLE AND RESPONSIBILITIES OF External Auditors

2.1. Qualification as External Auditors

In Belgium, the qualification as External Auditor (“Réviseur d’entreprises/Bedrijfsrevisor”) is granted by the Belgian
Institute of Registered Auditors (“Institut des Réviseurs d’Entreprises / Instituut van de Bedrijfsrevisoren”, abbreviated as
IRE/IBR) under the conditions as defined in the law of July 22, 1953, which has last been coordinated by a Royal Decree of
April 30, 2007 in order to comply with most of the disposition of the Statutory Audit Directive 2006/46/EC.

For the purpose of this paper the Registered Auditors are referred to as “External Auditors” in the exercise of the function
of statutory auditor (“commissaire/commissaries”) as described below (see point 2.3., p. 11).

External Auditors do qualify by completing a three-year training period and passing several examinations organized by the
Institute. External Auditors are compelled to continually update their professional knowledge and proficiency, maintain
total independence and exercise professional care in their conduct of their work.

Michael Beijer (asker) Dec 5, 2011:

I just found a very interesting reference: 'Een externe auditor wordt in België ook commissaris, revisor of bedrijfsrevisor genoemd, terwijl in Nederland de benaming accountant wordt gebruikt.' ... http://doclib.uhasselt.be/dspace/bitstream/1942/1867/1/janss... ('Samenwerking tussen de externe auditor en het auditcomité', by Stephanie Janssen)

Michael Beijer (asker) Dec 5, 2011:

French: Reviseur d'entreprise