Who may and may not be an audtior?

An auditor may be a certified public accountant (CPA) or a qualified individual with relevant experience and training in accounting and auditing standards. They must possess integrity, objectivity, and independence to ensure unbiased evaluations. Individuals who have conflicts of interest, such as those with financial ties to the organization being audited, or those lacking the necessary qualifications and certifications, may not serve as auditors. Additionally, certain regulatory frameworks may impose specific restrictions on who can perform audits based on their professional background or affiliations.