Quality Control

1

Tact

2

Cautious

3

Patience

4

Highest degree of integrity

5

Independent

1

Tact

Auditor should be tactful, cautious, firm, shall have a good temper, integrity, discretion, industry, judgement, patience, clear headedness & reliability.

2

Cautios

cautious means being careful to avoid possible danger or problems

Auditor must have a thorough knowledge of the subject and general principles of law which govern matters with which he is likely to be in intimate contact.

3

Patience

The auditor should have patennce in listening and executing action plan.

4

Highest degree of integrity

Auditor should havehighest degree of integrity backed by adequate independence ,

Auditor should not only be equipped with sufficient knowledge of the way in which business is generally conducted but also with an understanding of special features peculiar to particular business whose accounts are under audit.

5

independent –

Auditor must have independency in conducting audit of the organization