noun
auditor; accounting auditor
A person who audits financial accounts; used in corporate and legal contexts.
会計監査人は会社の財務諸表をチェックする。
The auditor checks the company's financial statements.
監査役 is a corporate auditor (often a statutory role), while 会計監査人 specifically refers to an accounting auditor.
Compound of 会計 (accounting) + 監査 (audit) + 人 (person).