獨立簽證會計師到底應該是Independent Accountants還是Independent Auditors？
關於這個問題，首先根據新版的IFRS及ISA700的用詞，Independent Auditors才是正確的用法。
當然也曾遇過有同學說，凡電信業就得用Independent Accountants。其實這是不正確的。根據QRM的會計師的解答，基本上，要以所提供的服務內容做區別。只要有提供審計服務的話，則Independent Auditors才是對的。若只有提供review而已，那麼就可以使用Independent Accountants。
一般來說，獨立簽證會計師（An independent auditor）的英文定義如下：
An independent auditor is a certified public accountant (CPA) or chartered accountant (CA) who examines the financial records and business transactions of a company with which he is not affiliated. An independent auditor is typically used to avoid conflicts of interest and to ensure the integrity of performing an audit.
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