QUALITIES REQUIRED OF AN AUDITOR

QUALITIES REQUIRED OF AN AUDITOR

Auditor is expected to possess the following qualities.

1.     Independence: Before an auditor can give an unbiased opinion, he has to be independent of the parties involved in the account he is examining.

2.     Competence: Auditor must be capable of performing his assignment in accordance with the generally accepted best procedures of the day. He must be thoroughly trained prove his competence before he can sign an audit report.

3.     Integrity: Qualified accountant are renowned for their honestly and discretion. Auditor integrity makes people to trust his judgment as expressed in auditor reports.

4.     Tactfulness: This is the skill of dealing with people so as to avoid hurting or offending them unjustifiably.

5.     Inquisitive: All auditors should have a searching and inquiries-g mind in order to be prepared to ask and search for information and explanation, which he wants. Inquisitiveness is being in trusted in anywhere he goes on around him with reference to the organization, which is under audit.

6.     Confidentiality: Information acquired during the course of audit should not be disclosed to another or others who are not expected to have knowledge of it e.g. competitors.