Refers to a person who officially examines accounts, records, or procedures, often in a corporate or governmental context.
The company's auditor is examining the books.
We need to hire an external auditor.
検査官 is a more general inspector, often used for physical inspections or government roles, whereas 監査人 is typically associated with financial or compliance auditing.
Compound of 監査 (audit, inspection) and 人 (person).