Auditor
Audit operations have the purpose of verifying the validity of financial statements or consolidated financial statements — to test whether this has been drawn up in line with reliable accounting.
Once you have established the correct method, it then goes on to an analysis of the accuracy of the representation of the
• financial position;
• financial management;
• the economic results of the company stated in the document.
The auditor acts, then, with the post of supervisor and a third party, to protect especially of members and shareholders, ensuring a "photograph" truthful and not conditioned by direct interests, health status of society.