{"id":160831,"date":"2024-11-21T17:41:31","date_gmt":"2024-11-21T12:11:31","guid":{"rendered":"https:\/\/www.regenesys.net\/reginsights\/?p=160831"},"modified":"2025-11-15T17:14:27","modified_gmt":"2025-11-15T11:44:27","slug":"what-do-auditors-do","status":"publish","type":"post","link":"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do","title":{"rendered":"What Do Auditors Do? Insights into the Auditing Process and Its Significance"},"content":{"rendered":"\n<p>When businesses function\u2014small enterprises or large corporations\u2014they must comply with financial standards set by the country in which they operate. An auditor heads this professional role and is tasked with assessing financial documents and examining whether they comply with regulations.<\/p>\n\n\n\n<p>The Independent Regulatory Board for Auditors (IRBA) and the Institute of Chartered Accountants (SAICA) govern auditors in South Africa. To register as an auditor, individuals must first qualify as a Chartered Accountant (CA).<\/p>\n\n\n\n<p>In this article, we will cover what do auditors do, the role of auditors in corporate governance, and how to become an auditor in South Africa.&nbsp;<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69c5bcbf918a2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"ez-toc-cssicon\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69c5bcbf918a2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#What_Do_Auditors_Do\" >What Do Auditors Do?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#What_is_the_Difference_Between_an_Internal_and_External_Auditor\" >What is the Difference Between an Internal and External Auditor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#What_is_the_Role_of_Auditors_in_Corporate_Governance\" >What is the Role of Auditors in Corporate Governance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#What_are_the_Duties_and_Responsibilities_of_Auditors_in_Corporate_Governance\" >What are the Duties and Responsibilities of Auditors in Corporate Governance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#How_to_Become_an_Auditor_in_South_Africa\" >How to Become an Auditor in South Africa?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#What_are_the_Qualifications_of_an_Auditor_in_South_Africa\" >What are the Qualifications of an Auditor in South Africa?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\/#FAQs_on_What_Do_Auditors_Do\" >FAQs on What Do Auditors Do<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/lp.regenesys.net\/study-rbs-bcompt?utm_source=bcompt_blog&amp;utm_medium=bcompt_banner&amp;utm_campaign=study_bcompt_online&amp;utm_content=what-do-auditors-do\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"800\" height=\"418\" src=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2025\/09\/BCompt-Article.jpg\" alt=\"BCOMPT - Bachelor of Accounting Science\" class=\"wp-image-172164\" srcset=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2025\/09\/BCompt-Article.jpg 800w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2025\/09\/BCompt-Article-300x157.jpg 300w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2025\/09\/BCompt-Article-150x78.jpg 150w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2025\/09\/BCompt-Article-768x401.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Do_Auditors_Do\"><\/span>What Do Auditors Do?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Auditors in South Africa are registered CAs who deeply understand the country&#8217;s accounting practices and regulations. This is an important and high-demand profession and one of the best career options for aspiring accountants.<\/p>\n\n\n\n<p>When we define an auditor, they study financial documents and provide an independent and objective analysis of a company\u2019s finances. What do auditors do can include protecting company assets, detecting fraud, and ensuring consistency in all financial reporting.&nbsp;<\/p>\n\n\n\n<p>In South Africa, all public limited and public sector firms must be audited annually. Private companies with assets over R5,000,000 million and turnover above R20,000,000 million must also be audited.&nbsp;<\/p>\n\n\n\n<p>An auditing report can help build trust in the company by reassuring members of the public and all stakeholders that the corporation is upholding financial norms. It also helps to establish that the company is conducting financial transactions without fraud or mismanagement of funds.&nbsp;<\/p>\n\n\n\n<p>Read more on <a href=\"https:\/\/www.regenesys.net\/reginsights\/what-is-auditing-in-accounting\">What is Auditing in Accounting<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Difference_Between_an_Internal_and_External_Auditor\"><\/span>What is the Difference Between an Internal and External Auditor?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is a highly skilled and in-demand job profile, as regular audits are essential for conducting business in South Africa. Companies can employ internal or external auditors from an established auditing and accounting firm.&nbsp;<\/p>\n\n\n\n<p>Although a company can employ internal auditors, they must evaluate objectively and guarantee compliance. If we evaluate and assess what do auditors do if employed by a company, they help to evaluate corporate governance and operational performance and recommend efficient processes.<\/p>\n\n\n\n<p>External auditor reports provide an independent study of a company\u2019s financial statement to external shareholders. They help verify the statements&#8217; accuracy and provide an unbiased opinion.<\/p>\n\n\n\n<p>These are some of the differences between an internal and external auditor.<\/p>\n\n\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td>\n<p><strong>Aspect<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Internal Auditor<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>External Auditor<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Purpose<\/strong><\/p>\n<\/td>\n<td>\n<p>Compliance and operational efficiency<\/p>\n<\/td>\n<td>\n<p>Compliance with accounting standards<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Audience<\/strong><\/p>\n<\/td>\n<td>\n<p>Board of Directors and\/or Executive Board<\/p>\n<\/td>\n<td>\n<p>Shareholders<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Independence<\/strong><\/p>\n<\/td>\n<td>\n<p>Employment might affect the objectivity<\/p>\n<\/td>\n<td>\n<p>Completely independent and objective<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Frequency<\/strong><\/p>\n<\/td>\n<td>\n<p>Rolling process to evaluate procedures<\/p>\n<\/td>\n<td>\n<p>Specified intervals, usually annual<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Focus<\/strong><\/p>\n<\/td>\n<td>\n<p>Risk management, corporate governance, and improving processes<\/p>\n<\/td>\n<td>\n<p>Accuracy of financial reporting and compliance with accounting standards&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Role_of_Auditors_in_Corporate_Governance\"><\/span>What is the Role of Auditors in Corporate Governance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Corporate governance is how companies are directed and controlled. It includes the rules and processes that allow a company to function and complete its daily operations. Good corporate governance practices lead to efficient systems that increase productivity, morale, and profits. This, in turn, helps grow investor confidence and leads to long-term sustainability.<\/p>\n\n\n\n<p>If we discuss what do auditors do in corporate governance is to guarantee that a company observes transparency and ethical practices while conducting business. They also help to assess the effectiveness of established risk management systems and if a company is legally and financially compliant with all regulations.&nbsp;<\/p>\n\n\n\n<p>Auditors help to establish the following to promote good corporate governance.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Transparency and accountability<\/strong>: If one is curious about what do auditors do, their primary role is to study financial documents objectively and ensure that they accurately reflect a company\u2019s financial standing. This is crucial in establishing transparency with investors and stakeholders.<\/li>\n\n\n\n<li><strong>Effectiveness of risk management systems<\/strong>: Auditors also check the effectiveness of risk management systems employed by the executive board. If best practices are not being followed, the company is at greater risk, which can lead to shareholders losing their investments.<\/li>\n\n\n\n<li><strong>Asses internal control guidelines<\/strong>: They also help to assess internal controls that the board has established to ensure that funds are not mismanaged or misused.\u00a0<\/li>\n\n\n\n<li><strong>Detect fraud and accounting errors<\/strong>: When auditors examine financial documents, they aim to ensure that no errors or fraudulent transactions have been noted.\u00a0<\/li>\n\n\n\n<li><strong>Verify the accuracy of financial documents<\/strong>: Auditors have years of experience and their skills help to verify the accuracy of financial documents and if they follow accounting guidelines.\u00a0<\/li>\n\n\n\n<li><strong>Assuring compliance<\/strong>: They must also ensure that companies and multinational corporations comply with local laws. These can be environmental regulations, zoning laws, labour laws, etc.\u00a0<\/li>\n\n\n\n<li><strong>Identify areas of improvement<\/strong>: When we consider what do auditors do, they present their findings in an audit report, which is generally accompanied by an audit opinion. The opinion can include areas for improvement.<\/li>\n\n\n\n<li><strong>Promote ethical practices<\/strong>: Auditing aims to promote ethical practices within businesses. Audit reports are presented to the board of directors and shareholders and released to the public.\u00a0<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/lp.regenesys.net\/study-rbs-bcompt?utm_source=bcompt_blog&amp;utm_medium=bcompt_banner&amp;utm_campaign=study_bcompt_online1&amp;utm_content=what-do-auditors-do\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image-1024x536.jpg\" alt=\"Explore the types of accounting science degrees in South Africa\" class=\"wp-image-156080\" srcset=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image-1024x536.jpg 1024w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image-300x157.jpg 300w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image-150x79.jpg 150w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image-768x402.jpg 768w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/08\/27-Aug_Explore-the-types-of-accounting-science-degrees-in-South-Africa_Body-Image.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Duties_and_Responsibilities_of_Auditors_in_Corporate_Governance\"><\/span>What are the Duties and Responsibilities of Auditors in Corporate Governance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Audit reports can help upper management upgrade its practices and existing systems to become more compliant with industry standards. This can also help build trust with the public.&nbsp;<\/p>\n\n\n\n<p>When companies are audited, it helps assure the public that they comply with all regulations and are not misappropriating funds. This is especially important for public-sector companies funded by taxpayer money. Auditing is also essential for public limited companies since it boosts investor confidence.&nbsp;<\/p>\n\n\n\n<p>If we examine what auditors do for corporate governance, their analysis and reporting can help determine whether a company is observing good corporate governance. Auditors can also offer opinions on areas for improvement and possible steps management can take.<\/p>\n\n\n\n<p>These are some of the duties and responsibilities of auditors in corporate governance.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Financial audits<\/strong>: When asked what auditors do, most will respond that they are in charge of financial statements. An auditor&#8217;s most important responsibility is to ensure that the company follows accounting practices and does not commit fraud.\u00a0<\/li>\n\n\n\n<li><strong>Assessment of internal controls<\/strong>: They also assess the internal controls a company sets up to ensure the accuracy and reliability of accounting reports. While discussing what do auditors do, this is a critical responsibility of their job profile.<\/li>\n\n\n\n<li><strong>Risk management<\/strong>: How a company manages risks can provide clarity of its corporate governance. Auditors assess a company&#8217;s risk management procedures and determine whether they effectively identify, assess, and handle risk.\u00a0<\/li>\n\n\n\n<li><strong>Compliance audits<\/strong>: Auditors are also responsible for studying the various processes and procedures a corporation has in place to ensure regulatory, financial, and legal compliance. This builds a strong reputation and a precedent that is followed for years.<\/li>\n\n\n\n<li><strong>Reporting and communication<\/strong>: The final responsibility of auditors is to summarise their findings in an audit report. They also include an opinion, which can mention any needed improvements. Auditors present their findings to management, the board of directors, and external stakeholders.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Become_an_Auditor_in_South_Africa\"><\/span>How to Become an Auditor in South Africa?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>We have covered what do auditors do, and can determine that it is a prestigious and critical position that assists corporations in practising transparent and ethical procedures. Auditors have strong critical and analytical skills that can help them study vast amounts of financial information and reach an unbiased conclusion.<\/p>\n\n\n\n<p>Auditors are trained CA professionals with several years of practical experience. Registering as an auditor in South Africa usually takes between 7.5 and 8.5 years. We have covered in detail the role and responsibilities of what do auditors do. It is also essential for aspiring auditors to understand the steps they need to take to register as an auditor in South Africa.&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Complete a SAICA-accredited undergraduate degree in accounting<\/li>\n\n\n\n<li>Follow it with an accredited postgraduate qualification. This can be a diploma or an honours programme.<\/li>\n\n\n\n<li>Enrol for an internship at a SAICA-accredited training centre<\/li>\n\n\n\n<li>\u00a0Pass the Initial Test of Competency (ITC) and Assessment of Professional Competence (APC) exams<\/li>\n\n\n\n<li>Register as a CA<\/li>\n\n\n\n<li>Complete the 18-month Audit Development Programme (ADP) at the Independent Regulatory Board for Auditors (IRBA)<\/li>\n\n\n\n<li>Achieve certification as a Registered Auditor with the IRBA<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/lp.regenesys.net\/study-rbs-bcompt?utm_source=bcompt_blog&amp;utm_medium=bcompt_banner&amp;utm_campaign=study_bcompt_online2&amp;utm_content=what-do-auditors-do\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/05\/2-May-24_Bachelor-of-Accounting-Science-Top-Considerations-for-Choosing-the-Right-Institute_Body-Image-1024x536.jpg\" alt=\"Bcompt Programme - Regenesys\" class=\"wp-image-151682\" srcset=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/05\/2-May-24_Bachelor-of-Accounting-Science-Top-Considerations-for-Choosing-the-Right-Institute_Body-Image-1024x536.jpg 1024w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/05\/2-May-24_Bachelor-of-Accounting-Science-Top-Considerations-for-Choosing-the-Right-Institute_Body-Image-300x157.jpg 300w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/05\/2-May-24_Bachelor-of-Accounting-Science-Top-Considerations-for-Choosing-the-Right-Institute_Body-Image.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Qualifications_of_an_Auditor_in_South_Africa\"><\/span>What are the Qualifications of an Auditor in South Africa?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>While the path to becoming an auditor in South Africa might be long, it is a rewarding career in which individuals help determine whether companies follow regulatory compliance. They also have the authority to offer opinions and improvements that companies should consider to improve the efficiency and effectiveness of their risk management systems.<\/p>\n\n\n\n<p>When an individual qualifies to practice as an auditor in South Africa, they earn these qualifications. These qualifications help provide them with the knowledge and skills that are required in the field of auditing.<\/p>\n\n\n\n<p>The table below lists the qualifications of an auditor in South Africa.<\/p>\n\n\n\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td>\n<p><strong>Educational Qualifications<\/strong><\/p>\n<\/td>\n<td>\n<p>Undergraduate degree in Accounting<\/p>\n<p>Postgraduate Diploma in Accounting<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Professional Qualifications<\/strong><\/p>\n<\/td>\n<td>\n<p>Chartered Accountant (CA)<\/p>\n<p>Registered Auditor (RA)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Membership Organisations<\/strong><\/p>\n<\/td>\n<td>\n<p>SAICA<\/p>\n<p>IRBA<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/lp.regenesys.net\/study-rbs-bcompt?utm_source=bcompt_blog&amp;utm_medium=bcompt_banner&amp;utm_campaign=study_bcompt_online4&amp;utm_content=what-do-auditors-do\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2023\/12\/29th-Nov-23-BCOMPT-Your-Pathway-to-Mastery-in-Accounting-Science-Body-Image-1024x536.jpg\" alt=\"BCOMPT Programme - Regenesy Business School\" class=\"wp-image-149964\" srcset=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2023\/12\/29th-Nov-23-BCOMPT-Your-Pathway-to-Mastery-in-Accounting-Science-Body-Image-1024x536.jpg 1024w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2023\/12\/29th-Nov-23-BCOMPT-Your-Pathway-to-Mastery-in-Accounting-Science-Body-Image-300x157.jpg 300w, https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2023\/12\/29th-Nov-23-BCOMPT-Your-Pathway-to-Mastery-in-Accounting-Science-Body-Image.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Auditors play a critical role in the business environment, ensuring that corporations run ethical and transparent operations. If students are considering a career in auditing, it is normal to wonder what auditors do. In simple terms, auditors review financial documents, assess internal controls, manage risk, and prepare reports for management and shareholders.&nbsp;<\/p>\n\n\n\n<p>Auditors are trained Chartered Accountants who study and train at accredited institutes. Before they become professional auditors, they must also complete two external examinations that assess their knowledge of accounting regulations and practices.<\/p>\n\n\n\n<p>Check out the School of Finance at <a href=\"https:\/\/www.regenesys.net\/\">Regenesys<\/a> for more information regarding our Bachelor of Accounting Science programme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_on_What_Do_Auditors_Do\"><\/span>FAQs on What Do Auditors Do<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion  root-eb-accordion-6e8f7\"><div class=\"eb-parent-wrapper eb-parent-eb-accordion-6e8f7 \"><div class=\"eb-accordion-container eb-accordion-6e8f7\" data-accordion-type=\"accordion\" data-tab-icon=\"fas fa-angle-right\" data-expanded-icon=\"fas fa-angle-down\" data-transition-duration=\"500\"><div class=\"eb-accordion-inner\">\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-widqq eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">What are the requirements to become an auditor?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>Auditors must complete an accredited undergraduate degree and a postgraduate diploma in accounting. Next, they need to complete an internship and appear for two external exams to register as a CA. Finally, they must complete an ADP and register as an auditor.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-cmjsq eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">Who is an auditor?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>An auditor is a trained CA who has the authority to audit companies.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-80xxn eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">What do auditors do?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>Auditors review financial documents to assess if corporations comply with financial, legal and regulatory requirements.&nbsp;<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-pvv93 eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">How long does it take to become a registered auditor in South Africa?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>It takes 7.5 to 8.5 years, including education, training, and practical experience.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-drsbo eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">What exams must aspiring auditors pass?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>Candidates must pass the Initial Test of Competency (ITC) and the Assessment of Professional Competence (APC) exams.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-9kfty eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">Why are audits important for businesses?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>Audits help to bring transparency, build trust with stakeholders, ensure compliance with regulations, and identify areas for improvement in financial practices.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-accordion-item eb-accordion-item-g2uky eb-accordion-wrapper\" data-clickable=\"false\"><div class=\"eb-accordion-title-wrapper eb-accordion-title-wrapper-eb-accordion-6e8f7\" tabindex=\"0\"><span class=\"eb-accordion-icon-wrapper eb-accordion-icon-wrapper-eb-accordion-6e8f7\"><span class=\"fas fa-angle-right eb-accordion-icon\"><\/span><\/span><div class=\"eb-accordion-title-content-wrap title-content-eb-accordion-6e8f7\"><h3 class=\"eb-accordion-title\">Who regulates auditors in South Africa?<\/h3><\/div><\/div><div class=\"eb-accordion-content-wrapper eb-accordion-content-wrapper-eb-accordion-6e8f7\"><div class=\"eb-accordion-content\">\n<p>The Independent Regulatory Board for Auditors (IRBA) and the South African Institute of Chartered Accountants (SAICA) govern auditors in the country.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>When businesses function\u2014small enterprises or large corporations\u2014they must comply with financial standards set by the country in which they operate. An auditor heads this professional role and is tasked with assessing financial documents and examining whether they comply with regulations. The Independent Regulatory Board for Auditors (IRBA) and the Institute of Chartered Accountants (SAICA) govern<\/p>\n","protected":false},"author":96,"featured_media":160832,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[586],"tags":[],"country":[],"class_list":{"0":"post-160831","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blogs"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Do Auditors Do - A Guide to Their Responsibilities<\/title>\n<meta name=\"description\" content=\"Gain an indepth understanding of what auditors do, including their roles and responsibilities, and the steps to become a registered auditor in South Africa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Do Auditors Do - A Guide to Their Responsibilities\" \/>\n<meta property=\"og:description\" content=\"Gain an indepth understanding of what auditors do, including their roles and responsibilities, and the steps to become a registered auditor in South Africa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\" \/>\n<meta property=\"og:site_name\" content=\"RegInsights\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/RegenesysBusinessSchool\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-21T12:11:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-15T11:44:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.regenesys.net\/reginsights\/wp-content\/uploads\/2024\/11\/30-oct-What-Do-Auditors-Do-Insights-into-the-Auditing-Process-and-Its-Significance.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"950\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Pallavi Jadhav\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RegenesysB\" \/>\n<meta name=\"twitter:site\" content=\"@RegenesysB\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pallavi Jadhav\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.regenesys.net\/reginsights\/what-do-auditors-do\"},\"author\":{\"name\":\"Pallavi Jadhav\",\"@id\":\"https:\/\/www.regenesys.net\/reginsights\/#\/schema\/person\/2874b2ec5b493154990034f67e733561\"},\"headline\":\"What Do Auditors Do? 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Jadhav","author_link":"https:\/\/www.regenesys.net\/reginsights\/author\/pallavij-reginsights"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.regenesys.net\/reginsights\/category\/blogs\" rel=\"category tag\">Blogs<\/a>","rttpg_excerpt":"When businesses function\u2014small enterprises or large corporations\u2014they must comply with financial standards set by the country in which they operate. 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