👉 A subauditor is a person who has been appointed by an auditor to review and audit certain aspects of a company's financial statements, such as those related to internal controls. Subauditors are typically responsible for ensuring that the auditors' findings are properly communicated to management and shareholders, and that the financial statements comply with relevant accounting standards and regulations. Subauditors may also be required to take action in response to any concerns raised by an auditor or other parties regarding the company's financial statements.