A municipal auditor is an independent professional who examines municipal financial statements and operations to verify accuracy and compliance with accounting standards. All municipalities require annual audits by licensed auditors independent of the municipality. External auditors review financial records, test internal controls, and issue opinions on whether financial statements fairly present the municipality's financial position. Some provinces have provincial auditors who may audit municipalities, while others require municipalities to hire private auditing firms. Auditors issue management letters identifying internal control weaknesses or compliance concerns. Clean audit opinions provide assurance to council, residents, and creditors about municipal financial integrity.