The correct answer is D. Independent person.
An auditor is an independent person who is responsible for examining the financial statements of a company or organization. The auditor’s job is to provide an opinion on whether the financial statements are accurate and fair.
An auditor must be independent in order to provide an unbiased opinion on the financial statements. This means that the auditor cannot have any financial or personal interest in the company or organization that they are auditing.
The other options are incorrect because they do not meet the requirement of independence. An employee is not independent because they are employed by the company or organization that they are auditing. An employer is not independent because they have a financial interest in the company or organization that they are auditing. An accountant is not independent because they may be hired by the company or organization that they are auditing to prepare the financial statements.
In conclusion, the correct answer is D. Independent person.