PRINCIPLES OF AUDITING Auditing is characterised by reliance on ...
PRINCIPLES OF AUDITING Auditing is characterised by reliance on ...
PRINCIPLES OF AUDITING Auditing is characterised by reliance on ...
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PUSAT PERUBATAN UNIVERSITI MALAYA1. AUDITOR'S CHARACTERISTIC<str<strong>on</strong>g>Auditing</str<strong>on</strong>g> <str<strong>on</strong>g>is</str<strong>on</strong>g> <str<strong>on</strong>g>by</str<strong>on</strong>g> no means an easy task. It typically involves l<strong>on</strong>g hours ofwork, travelling and the need to comprehend new informati<strong>on</strong> and variousstyles of quality system.Under all those circumstances the auditor <str<strong>on</strong>g>is</str<strong>on</strong>g> expected to remain sharp,calm, objective and complete the job <strong>on</strong> time.Auditor are expected to have these good qualities:• Punctual• Objective• Analytical• Open minded• Inquiring• Polite• Good communicator• H<strong>on</strong>est• Impartial• Industrious• Good judgement• Patient2. EVALUATION <str<strong>on</strong>g>OF</str<strong>on</strong>g> AUDITORSAuditor can be judged (but limited to) the following criteria:• Organ<str<strong>on</strong>g>is</str<strong>on</strong>g>ing skills• Knowledge of the standards• Questi<strong>on</strong>ing skills• Comprehensiveness'of the audit• L<str<strong>on</strong>g>is</str<strong>on</strong>g>tening to auditee .• Overall appearance• Reporting of n<strong>on</strong> c<strong>on</strong>formance• Overall jUdgement• Complying to auditing standards and procedures• Overall rapport with auditeeR8fjhl240701
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