Why a person cannot be an auditor?

A person cannot be an auditor if they lack the necessary qualifications, such as a relevant degree in accounting or finance and certification, like a CPA (Certified Public Accountant). Additionally, individuals with a conflict of interest, such as those who have close ties to the organization being audited, cannot serve as auditors to maintain objectivity and integrity. Furthermore, anyone with a history of unethical behavior or criminal convictions related to financial misconduct may also be disqualified from auditing roles.