The correct answer is: C. Auditor
An auditor is a person who conducts an audit. An audit is a systematic process of gathering and evaluating evidence to determine whether financial statements or other information are presented fairly in accordance with generally accepted accounting principles.
Chartered Accountants (CAs) are qualified professionals who are licensed to practice public accounting. They are responsible for auditing financial statements and providing other assurance services.
Company Secretaries (CSs) are qualified professionals who are responsible for the administration and governance of companies. They are not typically involved in auditing financial statements.
Accountants are professionals who are responsible for recording and reporting financial information. They may be involved in auditing financial statements, but this is not their primary responsibility.
In conclusion, the person who conducts an audit is called an auditor. Auditors are qualified professionals who are responsible for gathering and evaluating evidence to determine whether financial statements or other information are presented fairly in accordance with generally accepted accounting principles.