Essay: Auditor’s role

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Essay: Auditor’s role

Sample Essay

Auditing involves evaluating an organizations accounts and records to ascertain that they are reliable, accurate and valid. The audit results are meant to evaluate whether the results achieved in a firm are free from any error. Internal auditors or external auditors may carry out an audit. This essay focuses on the roles of the external auditors to its clients. It is imperative to note that the major responsibility external audit firm is to evaluate whether a firm’s accounts and records are free from any errors, fraud or misstatements. The external auditors are required to over to their client their opinion concerning the effectiveness of the major and minor financial tools employed by a client.

To ensure that the our firm offers the best services to services to the clients, a number of accounts are evaluated to check for any errors, frauds or misappropriation (Dicksee 2009). Among the accounts keenly assessed include:

  • The balance sheet
  • Income statements,
  • Cash inflows and cash outflows accounts
  • Shareholders equity

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