Auditors are independent functional specialists who review the accounts, major policies and financial statements of firms/companies/organisations with a view to ensuring the validity and legality of the financial records.They also act in an advisory role to recommend possible risk aversion and cost effective measures.The Auditors examine the money going in or out of organisations and ensure that these are recorded and processed correctly. Some of the major activities of auditors are as under: i. collating, checking and analysing spreadsheet data; ii. examining the organisation\'s accounts and financial control systems. They, then form an opinion whether the financial statements are correctly stated and if not, whether the mis- statements could possibly be due to fraud or error. At the completion of audit, the auditors may offer objective advice for improving financial reporting and internal controls to maximize the organisation\'s efficiency and performance; iii. checking whether the assets of the organisation being audited are safeguareded and whether there are adequate measures being taken to ensure this; iv. gauging the level of financial risks within the organisation; v. checking wwhether the financial reports and records are accurate and reliable; vi. idendifying whether the processes are working appropriately and if not, advising about changes which may be required; vii. preparing reports, comments and financial statements; viii. liasing with managerial staff and presenting findings and recommendations;and ix. ensuring that procedures, policies , legislation(s) and applicable regulations are followed appropriately and whether these are comlied with. The Auditors also asses local and federal government departments with a view to bringing about improvements in their efficiency and effectiveness. Solution Auditors are independent functional specialists who review the accounts, major policies and financial statements of firms/companies/organisations with a view to ensuring the validity and legality of the financial records.They also act in an advisory role to recommend possible risk aversion and cost effective measures.The Auditors examine the money going in or out of organisations and ensure that these are recorded and processed correctly. Some of the major activities of auditors are as under: i. collating, checking and analysing spreadsheet data; ii. examining the organisation\'s accounts and financial control systems. They, then form an opinion whether the financial statements are correctly stated and if not, whether the mis- statements could possibly be due to fraud or error. At the completion of audit, the auditors may offer objective advice for improving financial reporting and internal controls to maximize the organisation\'s efficiency and performance; iii. checking whether the assets of the organisation being audited are safeguareded and whether there are adequate measures being taken to ensure this; iv. gauging the level of financ.