The role of the auditor when it comes to giving an opinion regarding the financial well-being of the organization is tantamount. This is primarily because of the reason that numerous different stakeholders are supposed to rely on the report that is extended by the auditor.

Hence, in this regard, it is quite rudimentary for auditors, as well as organizations to be aware of the responsibilities and duties of the auditor, and how they work is supposed to be carried out in order to extrapolate the best possible results for all the relevant stakeholders.

An auditor can simply be defined as an independent qualified person who is mainly appointed to give shareholders an independent, professional, as well as an informed opinion of the given financial statements.

In this regard, the auditor is also supposed to benefit all the relevant third parties that are involved, in terms of providing reliable and accurate information about the company in this context.

Therefore, because of the high degree of reliance on the work carried out by the auditor, it is of pivotal importance.

Duties and Responsibilities of Auditors

In order to ensure that auditors are able to execute their tasks in a proficient manner, it is quite important to establish clarity regarding the roles and responsibilities of the auditor. Therefore, this mainly entails the following roles and responsibilities.

Firstly, it is the main duty of the auditor to provide an audit report. This means that they are supposed to provide their analysis to the members about the audit process that they have conducted.

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In this regard, they are supposed to analyze the financial statements, and how they give a free and fair view of the underlying company’s affairs.

They should also ensure that the financial statements have been prepared in accordance with the relevant provisions of the Companies Acts, in addition to the underlying accounting standards that should have been followed.

In the same manner, they should also look for bookkeeping and if the company has managed to maintain proper books of accounts.

In the case where the auditor discovers the company has not kept books in a proper manner, they are supposed to notify the relevant authority and disclose it in their financial statement.

It tends to be an increasingly important role of the auditor to ensure that they are able to ensure that there are no questionable activities taking place within the company operations. In this aspect, they are also supposed to report indictable offenses.

In the case where the auditor finds out that some unethical practices, they are supposed to immediately report it to the higher authorities.

The job description of an auditor also includes to adopt a high standard of professional integrity and professional skepticism.

This includes reporting any suspicious activity, as well as informing the organization about possible chances of improvement within the company.

From beginning part of the audit process, till the end, the auditor is supposed to keep a proper documentation regarding all the audit procedures that are conducted during the audit process.

This also includes designing the audit procedures, estimating the audit risk, and then documenting the process as they go along the audit process.

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Furthermore, it can also be deduced that auditor is also responsible to determine the internal controls within the organization, and comment on the overall efficacy of the operations within the firms in terms of the inherent audit risk.

In addition to that, the fact that all internal controls have been checked has supposed to be backed with sufficient substantive audit procedures.

Therefore, conducting substantive audit procedures also tends to be an important component of the audit process.


There is no doubt to the fact that auditor tends to be a highly integral part to oversee the financial operations within the company.

In this regard, they need to ensure that they are able to define the role of auditors in a highly accurate manner, so that there is proper clarity regarding the duties that they need to execute.

In this regard, it is imperative that the organization, as well as the auditor, is able to have proper knowledge and clarity regarding the tasks and activities that need to be carried out.

The main job description of the auditor entails covering all the relevant ground for audit assertions and ensuring that all the respective tasks are completed to that they can fulfill the core purpose of the audit itself, which is commenting on the financial statements of the company.