What is the role of the auditor in relation to company meetings?

The role of the auditor primarily revolves around conducting financial audits and providing reports to shareholders. Auditors are independent professionals who examine the financial records and statements of a company to ensure accuracy and compliance with established accounting standards and regulations. Their work helps to enhance the credibility of the financial statements, which shareholders rely on to make informed decisions about their investments.

During company meetings, particularly annual general meetings, auditors present their audit findings, discuss the financial health of the company, and answer any questions that shareholders may have regarding the financial reports. This transparency is crucial for maintaining shareholder trust and ensuring that the company's financial practices are sound.

This choice accurately highlights the critical responsibilities of auditors, as opposed to the other options. For instance, managing the company effectively or offering legal advice pertains more to the roles of management and legal counsel, respectively, rather than the auditor's function. Additionally, while auditors may provide insights that can help resolve disputes, they are not primarily responsible for handling shareholder disputes directly. Thus, the process and focus of an auditor's work align closely with providing financial audits and comprehensive reports to stakeholders, making it a fundamental aspect of their role in relation to company meetings.