Duties include preparing audit reports, forming opinions, making necessary inquiries, complying with standards, and reporting fraud. The auditor must adhere to ethics and assist in investigations when required. Their role is crucial for companies' financial transparency and reliability. Auditors examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. An auditor is a person authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws.