TYPES OF AUDITORS

1. Independent Auditors
Independent auditors are usually CPA’s who are either individual practitioners or members of public accounting firms who render professional auditing services to clients. In general, licensing involves passing the uniform CPA examination and obtaining practical experience in auditing.
2. Internal Auditors
Internal auditors are employees of the organization they audit. This type of auditors is involved in an independent evaluation of evidence, called internal auditing, within an organization as a service to the organization. The objectives of internal auditing is to assist the management of organization in the effective discharge of its responsibilities.
3. Government Auditors
Government auditors are employed by various local local, state, and federal governmental agencies. At the federal level, the three primary agencies are are the General Accounting Offices (GAO), the Internal Revenue Services (IRS), and the Defense Contract Audit Agency )(DCAA).