which is not a quality of auditor?
a) honest b) confidential c) watchdog d) dependent
Answers
Answer:
Watchdog is not the quality of auditor. (c)
Answer:
Option C is the correct answer.
Explanation:
An auditor is responsible for determining a company's legitimacy and dependability by analyzing data and financial reports in accordance with set criteria. An auditor is a person (or firm) who conducts the audit and is ultimately responsible for the audit results.
Although an auditor can double his hands by aiding with the task, he is alone responsible for what he does and what others perform for him. So, an auditor is a professional who collects and assesses information to report on the extent to which a company's assertions that they comply with a set of procedures or standards are true (criteria).
The qualities of a good auditor are as follows-
- He should not reveal his client's secrets.
- He must have the decency to ask educated inquiries in order to obtain complete knowledge.
- He must not acquire a suspicious demeanour.
- He must be moderate and be prepared to listen to arguments.
- He must be alert, cautious, methodical, and precise.
- He must be able to write the report clearly, simply, and persuasively.
- He should be familiar with the fundamentals of economics.
- He should have extensive experience in business organization, management, and finance.
- Last but not least, he must possess "Common Sense."
- He must be diplomatic and truthful. He must not certify what he does not think to be true and must exercise reasonable care and skill before certifying what he believes to be true.
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