Why do auditors need accounting information?

Auditing is the review of an institution’s books of account and financial documents to determine the institution’s level of compliance with regards to legal regulations and business best practices. Auditing aims to ensure the institution presents an accurate and true position of its financial operations. Most organizations have internal auditors responsible for examining an institution’s books of accounts and other financial documents. In certain special situations, however, an independent auditing firm is brought in to evaluate the documents.
Auditors require accounting information because it forms the basis of their examinations. Auditors would have nothing to scrutinize if the necessary accounting documents are non-existent. Accounting information is important in determining the true position of the institution. Auditors will also determine whether the institution is adhering to the generally accepted protocols and standards by evaluating their financial/ accounting reports and procedures.
https://www.acfe.com/accounting-and-auditing.aspx

https://www.grfcpa.com/resource/auditor-responsibilities/