Auditor – meaning

Auditor - meaning

The auditor is the name of the person who conducts the audit, usually the engagement partner or other members of the engagement, or, as applicable to the firm.

The auditor is responsible for planning, collecting audit evidence and issuing the audit reports. For financial statement audits, the auditor is usually someone with a qualification in financial accounting and who is approved by a professional body or laws to practice auditing. read more