A financial statement auditor is a person who verifies the accuracy of financial statements. The purpose of this audit is to ensure that an entity's financial information accurately reflects its financial position, results of operations, and cash flows for a given period. A financial statement auditor is an accounting and finance expert and is a certified accountant or a CPA. Auditing financial statements involve reviewing the company's financial statements to identify material misstatements, if any, and making recommendations for improvement. To determine whether a company's financial statements are correct, the auditor needs to review the documents, compare them with the company's records and analyze the data. They also need to interview the management of the company. Auditors have specific responsibilities and duties. They are required to follow particular standards. For instance, they must verify that the financial statements have been prepared by the accounting principles followed by the company. They must also ensure that the financial statements have not been manipulated. They need to confirm the reliability of the information provided by the company, and they also have to examine the company's internal controls to see if they are adequate. The auditor has to determine whether the financial statements have