Qualitites an Auditor

1) Knowledge of accountancy: An auditor should have detail knowledge of accounting concept to carry out an audit effectively.

2) Knowledge of theory and practice of auditing and relevant laws: An auditor should have detail knowledge of theory and practice of auditing. Likewise he should be familiar with various relevant laws of the country such as tax laws, corporate tax, economic laws etc.


3) Communication skills: An auditor should communicate well with all the concerned parties. He should be competent to conveys his message in a clear and concise way.

4) Confidentiality: Maintaining confidentiality is an integral part of professional ethic. An auditor should maintain complete secrecy of the business of his clients.

5) Integrity: An auditor should be honest and control with high moral standard.

6) Familiarity with the latest developments affecting audit: An auditor should be familiar with the latest development, amendments as to techniques of auditing, accounting and laws affecting him and his work.

7) Tactfulness: An auditor should have tactfulness to understand state of affairs of clients business.

8) Ability to prepare audit report: The auditor needs to prepare report on the basis of fact found during the course of audit. He should have ability to prepare audit report.