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The new accountants are preparing for an end-of-year audit. To better understand the role of the auditor and why the auditor must always remain ethical, the accountants are asked to discuss this information among themselves.

Using your textbook, the library, the Internet, or any other available materials, complete the following:

  • What type of work does an auditor perform?
  • Based on the Sarbanes-Oxley Act (SOX), how important is an auditor to a company?
  • In your opinion, why must an auditor be ethical?
  • In your opinion, do you think that an auditor should be a certified public accountant (CPA)? Why or why not?

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