auditor

An auditor is a professional who examines and evaluates an organization's financial records, internal controls, compliance with laws, and operational effectiveness to form an independent opinion or assurance. Auditors may work for external firms or inside an organization as internal auditors. External auditors provide an independent opinion on whether financial statements present fairly the financial position and results of operations, in accordance with applicable accounting standards. Internal auditors assess the adequacy and effectiveness of governance, risk management, and control processes and advise management on improvements.

Auditors can be categorized by function and sector. Common types include financial statement auditors, internal auditors, IT auditors, government auditors, compliance auditors, and performance or value-for-money auditors. IT auditors focus on information systems controls, data integrity, cybersecurity, change management, and disaster recovery. Government and regulatory auditors assess compliance with laws and regulations and may examine program efficiency and effectiveness.

Typical duties involve planning engagements, identifying risks, determining materiality, gathering and evaluating evidence, testing controls and transactions, and forming conclusions. They prepare audit reports that express an opinion (such as unqualified, qualified, adverse, or disclaimer) and detail findings, deficiencies, and recommendations for improvement. Auditors are expected to maintain independence, professional skepticism, and adherence to applicable auditing standards, such as GAAS or ISA, along with relevant ethical requirements.

Qualifications commonly include professional certifications (for example, CPA, CA, CIA, CISA, ACCA), relevant work experience, and ongoing professional education. The work supports governance, accountability, and informed decision-making across public, private, and nonprofit sectors.