Independent Auditor

Are the numbers real? Can we trust them? Can Wall Street?

That's the gig of an independant auditor. They're paid to be neutral, cold, brutally honest in their assessment of the way that the company has presented its financial performance, and any other metrics.

The keyword here is "independent." You can imagine that a lot of graft and corruption could come into play with so much money involved in these accounting adventures, so an internal audit might be...generous.