auditoorid

Auditoorid are professionals who provide independent assurance about the accuracy of financial statements and the effectiveness of governance, risk management, and internal controls. The term is used in several languages to refer to individuals who perform audits, including external auditors who examine a company’s financial statements and internal auditors who assess internal processes. The word derives from the Latin audire, "to hear", reflecting traditional practice of listening to records and evidence.

External auditors review financial statements prepared by management to determine whether they present fairly, in all material respects, the financial position and performance of an entity, in accordance with applicable accounting standards. Internal auditors work within an organization, evaluating risk management, control processes, and governance to add value and improve operations. Auditing can cover financial, compliance, operational, and information technology domains. Audit opinions may be unqualified (clean), qualified, adverse, or a disclaimer, depending on evidence and scope.

Auditors operate under professional standards set by national and international bodies. External audits often follow international standards on auditing; internal audits align with frameworks like the International Professional Practices Framework. The process typically includes planning, fieldwork, evidence gathering, reporting, and follow-up. Qualifications vary by country but commonly include a university degree in accounting or a related field and professional certification (for example CPA, CA, ACCA, ACA, CISA for IT audits) and ongoing professional development.

Auditoorid contribute to transparency, accountability, and risk management in both public and private sectors. They are subject to independence and objectivity requirements and may be regulated by professional bodies and authorities.