Role of Auditor

1. Determine the accuracy of financial statements made by the company.
2. Analyze the application of the principle of going concern or solvency of the company.
3. Determining the existence of fraud in the company.
4. Compliance by the company of its legal obligations.
5. Check the responsible behavior of society in environmental and social aspects.

Features of the Audit of accounts

1. Independence of the companies or entities audited.
2. Unlimited liability for corporate entities and third parties for damages.
3. Disclaimer commercial, administrative and criminal.
4. Secret information known in the exercise of the activity.
5. Control and discipline of the conduct of business by the Institute for Accounting and Auditing