Types of Auditors
What’s the point of being an auditor? You serve as an internal controller whose role is to prevent fraud. The auditor will conduct an examination of the financial documents to ensure that all activities are carried out in accordance with the provisions correctly. When you find indications of fraud, you must conduct a thorough investigation. An audit process is needed to avoid legal or financial problems that arise in the future. Well, the audit firm can work independently
Types of Auditors
Basically, auditors are divided into several types. The types of auditors are as follows.
1. Independent Auditor
An independent auditor is a public accountant. This profession basically works externally to provide services to the general public who are in need of audit services. Like anything else, the independent auditor’s report must be objective.
2. Internal Auditor
An internal auditor is a type of auditor who performs work for a company or institution. The task of the internal auditor is to review the internal financial documents of a company, but with a limited scope. Internal auditors are also responsible for improving the validity of the company’s financial data.
3. Government Auditor
As the name suggests, a government auditor is a type of auditor employed by a government-owned company or agency. The task of government auditors is to supervise financial turnover and practices in government agencies.
4. Tax Auditor
Meanwhile, the tax auditor is an auditor who works to serve the Directorate General of Taxes (DGT) of the Ministry of Finance of the Republic of Indonesia. The task of the tax auditor is to audit a number of taxpayers and ensure whether they are in accordance with the laws and regulations or not.
5. Forensic Auditor
Forensic auditor is an auditor who specializes in financial crime. So, the main task is to review all documents related to criminal acts, for example tracing the origin or source of money and money laundry.
Thus the discussion of what an auditor is, a code of ethics, duties, and types. It can be concluded that the auditor is an accountant who has special skills and qualifications to review the financial statements of a company. How, are you interested in this profession?