Auditors are professionals who examine and verify financial records and statements to ensure accuracy and compliance with laws and regulations. They play a crucial role in maintaining the integrity of financial reporting, helping organizations identify errors or fraud, and providing assurance to stakeholders about the reliability of financial information. There are two main types of auditors: internal auditors and external auditors. Internal auditors work within an organization to assess its operations and risk management processes, while external auditors are independent firms that evaluate the financial statements of organizations for stakeholders, including investors and regulatory bodies.