What is an auditor?
An auditor is a professional that accumulates and evaluates
evidence to report on the degree a company's assertions comply with
an established set of procedures or standards (criteria). Use of
the title certified public accountant (CPA) is regulated by state
law and individuals using this designation must be licensed in the
state they practice auditing. Each state has their own regulations
for becoming a CPA.
There are four primary types of auditors: certified public
accounting firms, government accountability office auditors (GAO),
internal auditors, and internal revenue agents.