What Are The Qualities Of A Professional Auditor?

He must be competent with his work
he must be discipline
an auditor must have a life of integrity
he must be have a God fearing spirit in him

There are many qualities which an auditor should have. First of all he must be well versed in the fundamental principles and theory of all branches of accounting that is general accounting and cost accounting. He should possess a sound knowledge of the techniques of audit and be conversant with the decided legal cases in the field of theory and practice of auditing.

This store of knowledge must be constantly replenished and kept up to data. He must possess a sound working knowledge of taxation laws of his country. He should be quite familiar with the company and mercantile laws. He should have a thorough training in business organization, management and finance. He should have an understanding of the general principles of economics and business statistics.

The word integrity implies complete honesty together with strength of mind. Integrity and keeping its flag flying up should be kept by an auditor as a guiding inflexible rule. He must be tactful and scrupulously honest. He must possess qualities of withstanding and resisting the influence in the course of discharge of his duties. He should not disclose the secrets of his clients. He should never compromise his principles without being rigid in his attitude.

An auditor should be independence
he should be able to provide an evidence

Integrity Objective and independence.

Qualitities Of Auditor are..
Man of principles
No friendly environment the of office members of which he is auditing
Strict Check of the assets of the company
knows the accounting rules to check the accounts of the company
Do not provide Information to others.
Knows the rules of audit.

I am going to give good auditor qualities about QMS
1)good knowledge on the processes where he is going to audit.
2)good listener
3)friendly approach towards the audited person.
4)can be able to suggest the easiest methods if the auditee is using conventional methods.
5)should give suggestions to improve the processes.

Integrity, objectivity, confidentiality and competence.

Integrity,competence,objectivity

Independence

Qualities of an good external auditor

Any acronyms for the qualities of a professional auditor to help students remember it easily

This is a long answer, your best bet is to read BSENISO 19011-2002 Management System Auditing. This will have all the information you need. You should be able to download it or at least view it for free on the internet.

External Auditors are specialist in their work. Their work is to a check the company's record and they assess the risks and the effectiveness of the projects. They perform their duty with determination and honesty.
 
 
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