An auditor is an independent professional who examines an organization's financial records and practices to verify accuracy and compliance with standards. Municipalities hire external auditors (typically accounting firms) to review their financial statements annually and provide assurance that reported numbers are reliable. Auditors test samples of transactions, review internal controls, and assess whether accounting follows proper standards. Their independence is crucial—auditors must be free from conflicts of interest that might compromise their objectivity. Some larger municipalities also have internal auditors who provide ongoing review of operations, separate from the external financial audit.