What is the primary function of an Auditor in a business?

An auditor's primary function in a business is to inspect accounting records. This role involves examining financial statements, ensuring compliance with accounting standards, and verifying the accuracy and validity of financial records. Auditors assess whether the financial reporting reflects the true financial position of an organization, thereby providing insights and recommendations for improvements, if necessary.

By meticulously reviewing the records, auditors help in maintaining the integrity and reliability of financial reporting, which is essential for stakeholders such as investors, regulators, and management. This function is crucial because accurate financial reporting fosters trust and transparency within the business and the broader financial system.

The other options, while important in their own right, do not pertain to the specific responsibilities of an auditor. Recruitment of new employees focuses on human resources, management of financial resources relates to financial planning and control, and the development of marketing plans is centered around promoting and selling products or services. These areas involve different expertise and objectives, distinguishing them from the core function of auditing in a business context.