Anthony likes to openly talk about his work, especially to children but the definition he gave to his daughter is wrong. Any accountant can assess what it looks like from the other side. Some of us treat audit as the evil you cannot avoid but real accountants do feel the support they get from auditors. It is only auditors that can help us calculate deferred income tax or cash flows and impairment tests on top of that?  Auditors would have nothing to do in an ideal world where life is simple and everybody is honest. However, that is not the fact and it is good auditors are around.