Who performs an audit of an organization's financial records?

• A. Certified Public Accountant
• B. Financial Planner
• C. Internal Auditor
• D. Tax Lawyer

Answer: (A)

Auditing financial records is done by someone who provides an independent, objective opinion on whether the financial statements fairly present the organization's financial position and results. A Certified Public Accountant fits this role because CPAs are licensed professionals who are trained to perform audits, adhere to professional auditing standards, and maintain independence from the organization being audited. This external assurance is essential for stakeholders.

A financial planner focuses on advising individuals or organizations on investments and financial goals, not on verifying financial statement accuracy. An internal auditor works inside the organization to evaluate internal controls and risk management, but their work is internal and not the external assurance auditors provide. A tax lawyer handles tax-related legal matters, not auditing.

So, the best answer is the Certified Public Accountant.