Auditors are accountants and then some. It is these professionals who must certify that the company accounts prepared and signed by the board of directors are a ‘true and fair view’ of the company’s financial position.
For example…
If your tax returns seem inconsistent, if you fail to file them at all or if you are claiming business expenses left, right and centre, you may find yourself receiving a visit from an auditor. You may decide independently that your company requires an auditor to help you clarify its financial position.