What is the role of an observer in an audit?

In the context of an audit, the role of an observer is primarily to accompany the audit team. Observers are typically present to gain insight into the auditing process, understand how audits are conducted, and learn from the experience. Their presence adds a layer of transparency, as they witness the methodologies applied during the audit, how evidence is collected, and how findings are developed.

While it's true that observers might assist or take notes as part of their learning experience, their fundamental function is to shadow the audit team rather than take an active role in conducting audit procedures. This ensures they can later reflect on and absorb the auditing processes without interfering with the audit's objectivity or flow. The main goal is to observe and learn from the practical application of audit principles, rather than to engage directly in the audit tasks performed by the auditors.