What Is an Auditor? How To Become One

Q: Can you become an auditor without an accounting degree?

Yes, it's possible to become an auditor without an accounting degree. Auditors typically need at least a bachelor's degree, but the degree does not always have to be in accounting. A bachelor's degree in finance or a related field may be sufficient for some auditing positions. Specific education and credential requirements can vary by role and employer.

Job Description

What Is an Auditor?

An auditor is an accounting professional who examines financial records, reporting and business activities to evaluate accuracy and compliance with applicable laws and regulations. Different types of auditors perform different functions. Internal auditors work within organizations to evaluate areas such as business operations, internal controls and corporate governance. External auditors independently examine an organization's financial reporting.

Auditors typically need at least a bachelor's degree in accounting, according to the U.S. Bureau of Labor Statistics (BLS), while some employers prefer candidates with a master's degree or Certified Public Accountant (CPA) credential.^{(See disclaimer 1)}

Auditor Career Snapshot

The auditing profession involves specific educational, professional and ethical considerations. Explore the career snapshot below for an overview of key aspects of the field.

Career Topic

What To Know

Typical Education

Bachelor’s degree in accounting or a related field; some employers may prefer a master’s degree

Career Path

Auditors typically begin with entry-level accounting or auditing experience before advancing to auditor, senior and managerial roles^{(See disclaimer 1)}

Key Skills

Accounting principles, GAAP, financial analysis, critical thinking, attention to detail and organization

Types of Auditors

Internal, external, government and forensic auditors

Certifications

CPA and other specialized professional certifications may support career advancement; requirements vary by role

Median Salary

$83,680 for accountants and auditors, May 2025^{(See disclaimer 2)}

Job Outlook

5% projected employment growth for accountants and auditors, 2025–2035^{(See disclaimer 3)}

Core Principles

Integrity, objectivity, confidentiality, competence and due care

Role

What Does an Auditor Do?

Auditors examine financial records and accounting systems to evaluate accuracy, assess compliance with applicable standards and regulations, and report their findings. Depending on their role, auditors may also identify potential control weaknesses or indicators of fraud.

Common responsibilities of an auditor include:

Evaluating financial records

Auditing professionals examine financial records to verify accuracy and compliance with accounting standards.

Monitoring compliance

Auditing professionals determine whether an organization’s financial records and business activities are in compliance with laws and regulations.

Reporting audit findings

Auditors report on their findings, sometimes making recommendations to senior management for improvements.

Outlook

Auditor Salary and Career Outlook

The career outlook for auditors reflects an ongoing need for professionals who can evaluate financial information, assess business processes and help organizations navigate compliance requirements. Auditors may work across accounting firms, government agencies and private companies, giving professionals opportunities to apply these skills in a variety of work settings and auditing specialties.

The BLS projects employment of accountants and auditors to grow 5% from 2025 to 2035, with projected employment reaching about 1.67 million in 2035.^{(See disclaimer 3)} The median annual wage for accountants and auditors was $83,680 in May 2025.^{(See disclaimer 2)} The BLS notes that globalization, complex tax and regulatory environments and technological change are expected to continue influencing demand for these professionals.^{(See disclaimer 3)}

1,674,600

Projected employment of accountants and auditors by 2035^{(See disclaimer 3)}

$83,680

Median annual salary for accountants and auditors in May 2025^{(See disclaimer 2)}

5%

Projected job growth rate for accountants and auditors from 2025 to 2035^{(See disclaimer 3)}

Workplace

Where Does an Auditor Work?

Auditing professionals typically work from offices, including home offices. Travel may sometimes be required, as these professionals may need to meet with clients in their workplaces. Auditing professionals often work full time, and overtime may be required during certain times, such as quarterly audits, according to the BLS.^{(See disclaimer 4)}

Common work settings for auditors include:^{(See disclaimer 4)}

Accounting firms

Many auditing professionals work for accounting, bookkeeping and tax preparation agencies.

Government agencies

In government agencies, auditors scrutinize the financial records and activities of government agencies, as well as private businesses and individuals.

Private companies

Some auditing professionals work in-house at companies and enterprises, providing internal auditing services.

Home offices

Some auditing professionals are self-employed and may provide services to a range of clients.

Career Path

How To Become an Auditor

Aspiring auditors typically begin by earning a bachelor’s degree in accounting, finance or a related field, then gaining relevant experience through internships or entry-level accounting or auditing roles. Depending on their career path, auditors may also pursue professional credentials such as the CPA, while some employers may prefer candidates with a master’s degree.^{(See disclaimer 1)}

Follow these steps to discover how to become an auditor:

Earn a bachelor’s degree

Auditing professionals typically need a bachelor’s degree in accounting or a related field. Some auditors may also benefit from earning a master’s degree in accounting.^{(See disclaimer 1)}

Gain experience in the field

A future auditing professional may work an internship or an entry-level position as an accounting or auditing clerk.

Consider professional certification

Becoming a certified public accountant, or CPA, may expand job opportunities in this field.

Education

What Education Does an Auditor Need?

An aspiring auditor can expect to earn a bachelor’s degree in accounting or a related field. A master’s degree is also helpful, as it may enhance career qualifications.^{(See disclaimer 1)} Some academic programs may offer concentration options in areas such as tax compliance or public accounting. Additionally, many auditing professionals become CPAs.^{(See disclaimer 1)}

According to a survey by the Association of International Certified Professional Accountants (AICPA) and The Chartered Institute of Management Accountants (CIMA), 75% of new graduate hires by public accounting firms in 2024 were accounting majors.^{(See disclaimer 5)}

16,448

Number of candidates who took the CPA exam during the first half of 2025^{(See disclaimer 5)}

Degrees for Aspiring Auditors

7 Matching Degrees

Skills

What Skills Does an Auditor Need?

Auditors need a combination of technical knowledge and professional skills to evaluate financial information accurately and communicate their findings. Important auditing skills include knowledge of accounting principles and compliance requirements, analytical and critical thinking, attention to detail and organization.

Some of the most essential skills for an auditor include:

Accounting and compliance knowledge

Auditors need a strong understanding of accounting principles, financial reporting standards and regulatory requirements to assess records accurately and identify compliance risks.

Analytical and critical thinking

Auditors use analytical and critical thinking skills to evaluate financial data, identify irregularities and determine whether controls and processes are functioning effectively.

Attention to detail

These professionals must carefully review financial records, transactions and documentation to detect errors, inconsistencies or potential issues that could affect audit findings.

Organization

Auditors must stay organized while managing large volumes of financial information, maintaining audit documentation, and tracking multiple deadlines throughout the audit process.

FAQ

Frequently Asked Questions About Auditing Careers

You can review the following frequently asked questions and answers to learn more about this career and how to become an auditor.

What is the difference between an internal and external auditor?

The primary difference between internal and external auditors is their relationship to the organization being audited. Internal auditors work within an organization to review its business activities and financial records and may recommend improvements to senior management. External auditors independently evaluate an organization's financial records and reporting. While both types of auditors examine financial information, internal auditors focus on their own organization's operations while external auditors provide an independent assessment.

Do auditors need a CPA license?

No, auditors do not always need a CPA license. CPA requirements vary based on the auditing role and employer. Some external auditing positions, particularly those with public accounting firms, may require CPA licensure, while internal auditors may pursue a CPA or other professional certifications to strengthen their qualifications and advance their careers.^{(See disclaimer 1)} Although not required for every auditing role, earning a certified public accountant credential can enhance job prospects and demonstrate expertise in accounting and auditing practices.^{(See disclaimer 1)}

Can you become an auditor without an accounting degree?

What is the difference between an auditor and an accountant?

The main difference between an auditor and an accountant is that auditing is a specialty within the broader accounting field. All auditors are accountants, but not all accountants are auditors. Accountants may perform a range of financial functions, such as maintaining and analyzing financial records, while auditors specialize in examining financial records and related activities for accuracy and compliance.

What certifications do auditors need?

Auditors do not always need a professional certification, but many choose to earn credentials to demonstrate expertise and potentially advance their careers. One of the most widely recognized credentials is the Certified Public Accountant (CPA) designation, which may be required for certain external auditing roles. Depending on their responsibilities and career goals, auditors may also pursue specialized certifications such as the Certified Internal Auditor (CIA) credential or the Certification in Risk Management Assurance (CRMA).^{(See disclaimer 6,7)} These credentials can help auditors demonstrate specialized knowledge in areas such as internal auditing, risk management and governance.

What is the difference between an auditor and a forensic auditor?

The main difference between an auditor and a forensic auditor is the focus of their work. General auditors may focus on verifying the accuracy of financial records and checking for compliance, while forensic auditors focus on investigating financial crimes. Forensic auditing is a specialty within the broader accounting field, and forensic auditors may work closely with law enforcement during financial investigations.

Career Fit

Is a Career in Auditing Right for Me?

A career in auditing may appeal to people who enjoy analyzing information, identifying inconsistencies and working with financial or operational data. Because auditors evaluate records and business activities for accuracy and compliance, the field can be a good fit for professionals who value attention to detail, critical thinking, organization and ethical conduct.

Auditing may be a good fit if you:
- Enjoy analyzing details and identifying patterns, inconsistencies or opportunities for improvement.
- Value accuracy, integrity and accountability.
- Are comfortable reviewing financial or operational information and documenting your findings.
- Enjoy using critical thinking to evaluate information and identify problems.
- Want opportunities to specialize in areas such as internal, external, government or forensic auditing.
- Want to work in a field with opportunities across accounting firms, government agencies and private companies.
Auditing may be less suited to your interests if you:
- Prefer work that involves little analysis of financial or operational information.
- Do not enjoy reviewing detailed records or documentation.
- Prefer roles that require less focus on accuracy, compliance and identifying inconsistencies.
- Are less interested in communicating or documenting findings based on your analysis.

Career fit also depends on your interests, education and professional goals. Learning more about different types of auditing and the environments in which auditors work can help you determine whether this career path aligns with what you want from your work.

Explore More Auditing Career Resources

Learn more about the field of auditing and the career pathway with the following blogs.

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Prepare for a Career in Auditing

Build the accounting knowledge that can support a career in auditing. Grand Canyon University offers bachelor’s and master’s degree options in accounting designed to help you pursue your educational and professional goals. Explore GCU’s accounting degree programs and find a path that aligns with your career goals.

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U.S. Bureau of Labor Statistics. (2025, Aug. 28). How To Become an Accountant or Auditor. Occupational Outlook Handbook. Retrieved August 2026.
The earnings referenced were reported by the U.S. Bureau of Labor Statistics (BLS), Accountants and Auditors as of May 2025, retrieved August 2026. BLS calculates the median using salaries of workers nationwide with varying levels of education and experience. It does not reflect the earnings of GCU graduates as accountants and auditors, nor does it reflect the earnings of workers in one city or region of the country or a typical entry-level salary. Median income is the statistical midpoint for the range of salaries in a specific occupation. It is very unlikely that a median salary will reflect an entry-level salary. It represents what you would earn if you were paid more money than half the workers in an occupation, and less than half the workers in an occupation. It may give you a basis to estimate what you might earn at some point if you enter this career. Grand Canyon University can make no guarantees on individual graduates’ salaries. Your employability will be determined by numerous factors over which GCU has no control, such as the employer the graduate chooses to apply to, the graduate’s experience level, individual characteristics, skills, etc. against a pool of candidates.
Data shown is effective August 2026, which can be found here: U.S. Bureau of Labor Statistics, Occupational Outlook Handbook, Accountants and Auditors, retrieved September 2026.
U.S. Bureau of Labor Statistics. (2025, Aug. 28). Accountants and Auditors: Work Environment. Occupational Outlook Handbook. Retrieved August 2026.
Association of International Certified Professional Accountants and The Chartered Institute of Management Accountants. (2025, Oct. 27). Accounting Firms Report Strong Hiring Outlook, AICPA Report Finds. Retrieved August 2026.
The Institute of Internal Auditors. (n.d.). Certified Internal Auditor (CIA). Retrieved October 2026.
The Institute of Internal Auditors. (n.d.). Certification in Risk Management Assurance (CRMA). Retrieved October 2026.

Approved and verified accurate by the Academic Program Coordinator of the Colangelo College of Business on Oct. 19, 2026.

Auditor Career Guide