Curiously, you may wonder whether the auditors themselves get audited, after all they are entities and have owners and stakeholders who are interested in how they perform. The answer is yes and no. Auditors that are registered as a Partnership mostly do not have auditors. However, Auditors that are registered as Companies must have auditors as well. In addition to that, they must make sure that they do not audit the firms that audit them to avoid any form of conflict of interest. Using a screen shot, here is a list of the top 20 Audit Firms and their Auditors;