Why do I need to check my account? Who is the auditor ❓

Why do I need to check my account? Who is the auditor ❓

Many people may wonder if an auditor position is necessary, even though there are already accountants. In conclusion, what do auditors do? So what jobs need an auditor?

📌 What are the duties of an auditor?

The auditor is responsible for checking and evidence. to verify the correctness of the financial statements and make a report expressing an opinion on the financial statements

📌 What kind of business needs an auditor? So what are the types of auditors?

The business that requires an auditor is a juristic entity such as a limited partnership. Juristic Ordinary Partnership and limited company There are two types of auditors, namely tax auditors and certified public accountants.

📌 Tax Auditor (TA) is

The tax auditor is responsible for auditing and certifying for small juristic partnerships with capital not exceeding 5 million, total assets not exceeding 30 million, gross income not exceeding 30 million.

📌Certified Public Auditor (CPA) is

Certified Public Accountant is responsible for auditing and certifying financial statements for juristic persons. either a juristic partnership or a company The auditor will make a report to express opinions on the financial statements that they comply with financial reporting standards. There are four types of opinions:

1) An unconditional expression is an opinion on the correctness.

2) Conditional representation is an opinion that some information is inaccurate. or in the event that the auditor is unable to find sufficient evidence

3) The presentation of the case where the financial statements are incorrect is an opinion that the financial statements have inaccurate points. or contrary to the facts

4) Not expressing an opinion means the auditor is unable to find appropriate evidence or information.

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