An individual or team which is involved in receiving and validating the reports of a company is known as an auditor. An auditor also ensures that all documentation and reports are in order as per the standard reporting norms and practices.
The role of an auditor is well defined and critical, which includes:
1. Checking, validating and signing financial reports of the company
2. Ensuring compliance with the applicable laws and regulations
3. Highlighting or correcting anomalies, inconsistencies in accounts or accounting processes
4. Share own reports regarding findings, deviations or other facts with the management
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