Qualities Of an Auditor

To be successful, an auditor should possess certain desirable qualities, besides having his formal qualification. His qualification requires that he should be a qualified chartered accountant. Besides, he should possess the following qualities: –

1. Tactfulness
2. Cautious approach
3. Firmness
4. Good temperament
5. Integrity etc.
He should be tactful in doing the job of auditing. Exile doing auditing, he should be cautious. He should have integrity, and independence.
He should posses the knowledge of common business laws. Like mercantile law partnership act, sale of goods act etc.
He should possess a through knowledge of taxation provisions prevalent in the country.
An auditor is required to critically comment upon the financial statements. He should posse’s requisite expert in that field. He should occupy the position of an expert in that field. He should have through knowledge of all accounting principles and procedures. He should also know the ways and means in which the business is being conducted.
By possessing these qualities, he can become a successful and effective auditor.

Naresh Vaid (FCA)


12 Responses to “Qualities Of an Auditor”

  1. owusu ansah samuel

    Mar 09. 2007

    thanks for the notes you offer us and i will be very glad if more of such notes that will help me in my accounting carrier is sent to me on a regular basis. i believe strongly that after all thses, the whole world will be proud of a person they have helped over the net. I even wish the reader of this wil accept me personally as a friend so we could communicate often. thanks

  2. Madhur

    Mar 09. 2007

    ofcourse owusu!!

    We are here to help the accounting and finance community at large. Also, a layman can benefit himself by loggin on to this wonderful forum and keep himself updated about the recent happenings around us.

    Also, you too can express yourself on this forum and make sure that the world reads your thoughts and beliefs.!


  3. Lemesa leta

    Dec 06. 2011

    how we evaluate an auditor in terms of integrity , competency and independence?

  4. Lemesa leta

    Dec 06. 2011

    when we say an auditor is competent, integrity and independence ?

    Thank you

  5. omia siraji adebuga

    Mar 15. 2012

    infact am very glad for having posted this important information to the world but what as an individual i would like to request for are the thirty(30) qualities of an auditor that were asked by my lecturer for my course work.I would real be glad if you for me these qualities


    May 22. 2012

    I’ve gt all d info thnx a lot provider.

  7. abdullah khan

    Jun 04. 2012

    it’s not enough for us we need more than it

  8. Akano Zainab O

    Jul 03. 2012

    tanks for d msg bt is it compulsory dat an auditor must b prudent

  9. prasanna venkatashe

    Oct 05. 2012

    i am also going to be an autidor in my feature

  10. S.s.padha

    Dec 01. 2012

    An auditor must be a computer expert

  11. Jamilu Sahabi

    Jan 30. 2013

    Tanx alot.it’s short and understandable

  12. Mwesigwa Isaac Edward

    Jul 03. 2013

    thanx provider, iv been helped

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