The personal nature of auditing makes these qualities desirable. On the other hand, the reality is not everyone has all of these qualities. What I am trying to say here is that there are people who are good auditors who are not ‘perfect’ in accordance with the above (and many following) attributes.
In addition, to a large degree auditing is as much an art as it can be a profession. That said, there are good plumbers and there are bad plumbers. Both may be professionals, but that doesn’t mean they are equally qualified and competent.
I go to a dentist in Midway, KY - over 100 miles away. My brother is a dentist with an office about 20 miles from me. Both men are good, but my Midway, KY dentist is a true artist. Even my brother, who has seen me from time to time, comments on John’s excellent work. Yes - John is an artist in so far as dentistry goes - especially bridges and crowns.
Auditor Personal Qualities
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