1. Independent accountants audit the company annually. The IRS audits questionable income tax returns. 
   独立会计师每年审计公司帐目。美国国内税务局审计可疑的所得税报告
2. Hong Kong had 18931 registered professional accountants at the end of 2001. Of these, 2997 were certified public accountants (CPAs) or public accountants, who are in public practice and entitled to perform statutory audits. 
   二零零一年年底，香港有18931名注册专业会计师，当中有2997名公开执业的执业会计师或注册核数师，他们有权处理法定的核数工作。
3. a British accountant who is a member of the Institute of Chartered Accountants. 
   英国会计协会的成员。
4. (British) offices used by the accountants of a business. 
   （英国）商业部门的会计所用的办公室。
5. a firm of accountants who provide accounting and auditing services for a fee. 
   由进行清算账目和审核服务的会计组成的商号，收取酬金。

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• 1. 独立会计师的报告书
  report of expenditure refunds 支出冲回报告单...report of independent accountants 独立会计师的报告书...report of scrap materials 废料报告单
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