👉 Auditor research is the process by which auditors gather and analyze information to understand a company's financial statements, internal controls, and compliance with relevant laws and regulations. This involves reviewing documents such as financial records, contracts, and internal policies, conducting interviews with management and staff, and performing tests of controls to assess the reliability and accuracy of the reported financial data. The goal is to identify any potential risks, irregularities, or areas of concern that could impact the integrity of the financial reporting process, ensuring that the audit provides a reliable and objective opinion on the company's financial health.
