Auditor

An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.

For the term in ecclesiastical terminology, see Auditor (ecclesiastical). For the dog, see Auditor (dog).
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