A professional who examines and analyzes accounting records to determine financial status of establishment and prepares financial reports concerning operating procedures. Responsibilities include:

• Reviews data regarding material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.
• Inspects items in books of original entry to determine if accepted accounting procedure was followed in recording transactions.
• Counts cash on hand, inspects notes receivable and payable, negotiable securities, and cancelled checks.
• Verifies journal and ledger entries of cash and check payments, purchases, expenses, and trial balances by examining and authenticating inventory items.
• Prepares reports for management concerning scope of audit, financial conditions found, and source and application of funds.
• May make recommendations regarding improving operations and financial position of company.
• May supervise and coordinate activities of auditors specializing in specific operations of establishments undergoing audit.
• May audit banks and financial institutions and be designated Bank Examiner.
• May examine company payroll and personnel records to determine worker's compensation coverage and be designated Payroll Auditor.