This article aims to highlight the importance of the statutory auditor. The value provided by the statutory auditor in an audit engagement is much more substantial than at first glance. The company's image is reflected in an audit report and through a positive opinion it brings respect, prosperity and trust both economically and socially. The auditor offers perspectives and open doors to investors, creditors and collaborators and internally contributes to transparency, accountability and dedication. In order to be able to give credibility to the audit report, we need to know very well who prepares it, what is the level of training and experience required, what are the appropriate skills and competencies to practice this profession. Through a research on the conditions imposed by the legislation as well as on the route that a financial auditor must go to acquire this quality, I will highlight the auditor's professionalism as well as the value it brings to the audited entity.