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What are the essential qualities of independent auditor?

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Question added by manaf almas , Auditor , DAR AL NUZUM PUBLIC ACCOUNTANTS
Date Posted: 2013/09/22
ايمن محمد عاطف محمد
by ايمن محمد عاطف محمد , Director of the control and regulation unit , ACOLID

Personal qualities of the references in the light of the charters of the global review:Among the most important was reportedly on the personal qualities of the auditor's professional conventions, American, British and international, as follows:(1) Security: It means to be faithful to the secrets of the audited entity, and lead his honesty and chastity and dignity and not to gloss over fraud or fraudulent or misleading.(2) complete impartiality and independence: and intended to do his work and express his opinion independent detached from any pressure or bias to the party at the expense of another party, and that is not affected by emotions and personal interests or whims of self, and that depends on his work as much as possible on the evidence or evidence of proof that reckoned.(3) Technical Efficiency: This refers to enjoy a high level of technical expertise that help him do his job as well as overseeing the Mtbuaah high quality and there are references to the technical specifications developed by professional organizations for review, vary from state to state.(4) Dignity: This is intended to be a dear honest maintains the dignity and the dignity of the profession to which he belongs, and that does not work, or put himself in a position of harm to himself or to the profession.(5) the secret: It means, to be references kept secrets and the trustee as the nature of his being able to see the secrets of the facility is reviewed.

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