Auditor
An Auditor has following authorities and responsibilities
Authorities-
Authorized to take audit related decisions during the audit, subject to approval of the LAIssue findings to the auditee based on his / her observations, subject to approval of the LA Responsibilities-
Perform audits in accordance with procedures.Comply with auditor code of ethics and declare any conflict of interest prior to commencement of audit.Comply with auditor agreement and statement of confidentiality.