An auditor is like a_______________?

Correct answer: B. Watch dog

  • A. Blood haunt
  • B. Watch dog
  • C. May both according to situation
  • D. None of these

Explanation

An auditor is called a watchdog because the auditor independently examines accounts and reports material irregularities, rather than managing the business or acting as its detective. “Blood haunt” is evidently a typographical error and has no auditing meaning.

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About Auditing

Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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