An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Audit firms are generally required to obtain official authorisation, registration, or recognition from a competent authority. In Germany, this is granted by the Wirtschaftsprüferkammer (WPK) and requires that the firm be managed responsi
An auditor is a person or a firm appointed by a company to execute an audit. To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Audit firms are generally required to obtain official authorisation, registration, or recognition from a competent authority. In Germany, this is granted by the Wirtschaftsprüferkammer (WPK) and requires that the firm be managed responsibly by certified auditors.
== Types of auditors == External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error.
Discovered by embedding cosine similarity (sentence-transformers MiniLM, 384-dim).