Independent Auditor
Independent auditors analyze, review, and develop an opinion asserting the reliability and fairness of their clients’ financial statements, communicating this information to external users such as investors, creditors, and government organizations. In addition, independent auditors may perform a variety of auditing, tax, and consulting services for their clients, who may be individuals, corporations, government, or not-for-profit entities. However, since Sarbanes-Oxley was created in 2002, independent auditors are restricted to the types of services they can perform for clients they also audit. Independent auditors may work for public accounting firms or be self-employed. Many independent auditors are Certified Public Accountants (CPAs) or Chartered Accountants (CAs).
Types of services performed
Examine financial statements and related financial data
Analyze business operations and processes
Provide recommendations on achieving greater efficiency
Evaluate company assets for impairment and proper valuation
Determine tax liability, ensuring compliance with tax code and laws
Communicate to external parties the financial health of the client
Useful skills, characteristics and subject areas of knowledge

Computer systems
Mathematical skills
Working in teams
Analytical
Ability to problem solve
Detail-oriented
Written communication
Verbal communication
Professional skepticism
Assertive
Education and Training
Bachelor’s degree in Accounting or related field
Master’s degree may be required for certain jobs
Certified Fraud Examiner credential