by
manaf almas , Auditor , DAR AL NUZUM PUBLIC ACCOUNTANTS
fundamental principles of auditing are:
Auditor must be independent shoud not be influenced by any one
Auditor must be honest and straight forward
auditor should maintain confidentiality of information
To make proffesional judgement
make planning for audit based on experience and knowledge
Auditor should obtain sufficient audit evidence
Auditor should consider the files of others means management ,internal auditor etc
