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Applying Auditor Attributes

Auditors should apply these attributes in order to:

  • Obtain and assess objective evidence fairly.

  • Remain true to the purpose of the audit without fear or favour.

  • Evaluate constantly the effects of audit observations and personal interactions during an audit.

  • Treat concerned personnel in a way that will best achieve the audit purpose.

  • Perform the audit process without deviating due to distraction

  • Commit full attention and support to the audit process.

  • React effectively in stressful situations.

  • Arrive at generally acceptable conclusions based on audit observations.

  • Remain true to a conclusion despite pressure to change that is not based on evidence.

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