Who is considered an auditor?

An auditor is specifically defined as an individual who has the qualifications and professional certification to conduct audits. This includes individuals who have undergone the necessary training and have met the standards set by governing bodies to ensure they possess the technical knowledge and ethical grounding required for the profession. Being certified signifies that the auditor has adhered to particular educational and practical experience requirements, demonstrating their competence in assessing financial records, compliance, and operational effectiveness.

The other options do not meet the criteria for being recognized as an auditor. An employee of the audited organization may have a role in the audit process but lacks the independent perspective or formal certification typically associated with the auditing function. Similarly, a volunteer may assist in the audit but is generally not equipped with the professional expertise or formal training typically required for auditors. Lastly, external stakeholders may have an interest in the audit outcomes but are not involved in conducting the audit itself, thus they do not qualify as auditors. Therefore, being certified, as indicated in the correct option, is a critical hallmark of what defines an auditor.