• 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 


    Independent Auditor

    Computer systems
    Mathematical skills
    Working in teams
    Ability to problem solve
    Written communication
    Verbal communication
    Professional skepticism



     Education and Training 


    Bachelor’s degree in Accounting or related field
    Master’s degree may be required for certain jobs
    Certified Fraud Examiner credential