Qualities of a qualified auditor

Experience mainly comes from the accumulation of practice and learning. A person who has passed the audit training must have participated in a certain number of practical audits and have sufficient experience before he can independently undertake the task of audit work as a formal auditor. In fact, all of this has been discussed in the previous content. Now it is summarized as follows:

Mature and professional

Auditors must convince the audited department that the audit will be conducted effectively. The auditee will judge the auditor's knowledge, general demeanor, and how the audit is conducted as appropriate. If the auditor is sloppily dressed or obviously inexperienced, he or she will not be able to keep the audit under control.

Analytical skills

One of the tasks of an auditor is to ask questions and draw objective conclusions from what you hear and see. Distinguish facts from subjective opinions, accumulate information and evidence, and compare evidence with assurances. If you don't get the right information, you may not ask the right questions or judge the implementation of the standards based on your own subjective impressions.

Communication skills

Auditors need to obtain the required information through conversation, put forward their own opinions and express the audit conclusions. Therefore, it is very important for auditors to have clear thinking, accurate expression, careful listening, full understanding and good writing skills.

Ability to collaborate

A qualified auditor should be able to achieve good cooperation with other auditors, auditees and management departments. This is one of the important conditions to ensure the successful completion of the audit.

Administrative Capacity

A qualified auditor should have the ability to work independently, systematically and proactively; the ability to acquire and apply special knowledge and skills; the ability to adapt to changing tasks, conditions and reporting capabilities, etc.

Relationship with the audited entity

In order to conduct an audit effectively, it is necessary to establish a good relationship with the auditee. No matter how the auditee's employees offend or try to offend the auditor, he should maintain his grace and courtesy. If the auditor loses his grace, he loses control of the audit. So be polite at all times.

Organizational skills

Auditors are responsible for preparing and developing audit plans, as well as the implementation of audit plans. Good control of time and resources is one of the important conditions for a successful audit. Whether an audit is conducted by one person or in the form of an audit team, it is important to do the work that you are responsible for well.

Be curious

During the audit, the scope and objectives of the audit should be kept in mind. Therefore, as long as the other party is answering the questions asked or providing a lot of valuable information, the auditor must show interest in it. If the subject has deviated from the focus of the audit, the subject should be politely turned back to the audit-related matters. Because questions or answers that deviate from the audit will waste time.

Have keen observation of things

When hearing or seeing something questionable, auditors are good at getting to the bottom of it and really finding out why it happened.

Pay attention to the objectives of the audit. If a plan has been made, the audit should be implemented according to the plan instead of wasting time on other things.

Good appearance, manners and character

A qualified auditor should be sensible and reasonable; honest, reliable, helpful and polite; emotionally stable, calm, confident, tenacious and work-oriented.

Be able to withstand psychological pressure

Because the audit system is complex, it requires people with good psychological qualities to be able to withstand the pressure from all sides.

Good physical fitness

Auditors often travel long distances, whether by car or plane, whether leaving early or returning late. If they are not in good physical condition, they cannot do their work. Auditors should strengthen physical exercise in their daily lives.

In short, an auditor should be a reporter (investigation, interview), writer (report, record), management expert (knowledge of corporate management), legal worker (very familiar with relevant legal requirements)...