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    Accounting Dictionary

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    Auditor


    Definition:
    An auditor is an individual who conducts audits. An internal auditor works for the entity which he or she audits. An external auditor is independent of the clients which he or she audits. An external auditor may be certified by a state agency to be a certified public accountant, and thus allowed to issue certified reports on the financial condition of clients.

    An audit is a verification of an entity's financial records and their presentation in related financial reports.