The auditor is a supernatural being formed solely of "Improbability Energy". He is normally called a god. He controls the entire landscape of Nevada using three Improbability Drives. These gave Tricky his ultimate form, as well as the powers, and he is the cause of Hank J. Wimbleton's many lives and deaths. He is also referred to as "The Higher Power". He is technically the opposite of Tricky.
The Auditor is entirely black with red eyes and a red Halo Of Power atop his head. He appears to wear black fire as armor.