The following are qualities expected from an auditor when conducting an audit in line with accounting & auditing standards.
- Proactive and energetic—Auditing is a challenging career that requires an active and questioning mindset. However, tasks must be completed in a timely manner, so being proactive is the fundamental quality expected from the auditor. Similarly, auditing requires continuous hustles regarding requesting/collecting data and analyzing data, following up, forming opinions, communicating, and so many other hustles. Hence, it’s important to sustain energy and high morale.
- Excellent communicator—The role of communication in audit is not limited to the audit report. Planning, designing audit procedures, sending queries, and sorting out different matters require excellent communication and listening skills. Hence, the auditor needs to be an excellent communicator while auditing.
- Maintains integrity and objectivity—During their professional careers, auditors encounter various situations that require them to apply professional judgment and maintain high standards of integrity.
- Maintain professionalism—A professional attitude and questioning mind are the basic requirements for working as an auditor. A maintained professional attitude helps ensure your words carry significant value and you are given due respect.
Conclusion
The auditor is expected to maintain a professional attitude and questioning mind while executing their responsibilities. Additionally, they must remain proactive and detail-oriented, with higher moral values and an objective mindset.
Further read on Daniyal Khatri ACCA
Daniyal is passionate about simplifying complex accounting concepts, Founded Accounting with Clarity to share practical insights, technical guidance, and real-world finance advice that empower professionals and business owners to make informed decisions with confidence.