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.