Audytor

Audytor is a Polish term that translates to "auditor" in English. An auditor is a professional who examines and verifies financial records, internal controls, and operational processes of an organization. Their primary role is to ensure accuracy, compliance with laws and regulations, and to identify areas for improvement.

Auditors can work in various settings. Internal auditors are employees of the organization they audit, focusing on evaluating internal controls and providing recommendations to management. External auditors, typically from independent accounting firms, conduct audits of financial statements to provide assurance to stakeholders like investors and creditors. Forensic auditors specialize in investigating financial fraud.

The work of an auditor involves a systematic review of documents, interviews with personnel, and testing of transactions. They assess risks and determine the extent of their examination based on these risks. A key output of an auditor's work is an audit report, which communicates their findings and conclusions. This report can be crucial for maintaining transparency, accountability, and good governance within an entity. The profession requires strong analytical skills, attention to detail, and a thorough understanding of accounting principles and auditing standards.