An auditor strives to achieve independence in appearance to maintain public confidence in the profession.
Auditors examine an organization's financial accounts to ensure that they are accurate and compliant with the law. Auditors examine the accounts of businesses and other organizations to ensure that financial records are accurate and compliant with the law.
(1) Only persons who are effective auditors may be appointed as auditors of a company. (2) If the company is appointed as the auditor of the company, only partners who are actually certified auditors are authorized by the company to act and sign on behalf of the company. All CPAs are CPAs, but not all CPAs are CPAs.
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