Summary

The term "auditor global" refers to a worldwide definition or understanding of the role and
responsibilities of an auditor.

An auditor is someone chosen by a company to conduct an audit. They need to be certified by the
appropriate regulatory authority or have specific qualifications. Typically, an external auditor must
have a certificate of practice from the regulatory authority.

The tasks and obligations that need to be fulfilled.

A financial statement audit is performed by auditors to determine if the presented financial

statements accurately represent the financial status of an entity.

Auditors assess an organization's financial position, performance, and cash flows, as well as evaluate
its internal controls to prevent fraud and ensure accurate financial reporting. They also conduct
compliance audits to ensure adherence to regulations.

The organization's compliance with laws and regulations.

This refers to obligations and agreements that are legally binding.

Auditors assess an organization's risk management practices by identifying and evaluating potential
risks.

This could have an effect on the organization's goals.

Auditors create detailed reports that summarize their observations, conclusions, and suggestions.

Auditors follow a set of professional ethics and standards to guarantee that they maintain
independence, objectivity, and integrity in their work.

There are various categories of auditors.

An individual who audits information systems.

An external auditor, internal auditor, government auditor, and forensic auditor are different types of
auditors.