Auditors are a type of accountants and they are of two types – internal and external auditors. Their primary job is to verify company financial records. Internal auditors are responsible for analysing business processes & organisational efficiency and offering solutions for problems in organisation or business process planning. External auditors work for independent auditing organisations and offers to audit financial statements of companies, government offices, other organisations and individuals. An auditor is responsible for presenting an unbiased evaluation of the organisation, processes or projects and they are primary means of ascertaining the reliability of financial reports. Both internal and external auditor has to ascertain the financial information presented by the client is accurate. The audit report presented by an auditor or a team of auditors is used by the companies, organisations, government offices or investors from the general public.

The job of an auditor is to ascertain the financial report is complete and accurate by analysing and verifying financial documents. An internal auditors job will be to make sure public records are accurate and proper tax records are kept. He or she also suggest ways of improving efficiency of the system. An external auditor makes sure the information presented by the company accountant or internal auditor is accurate.