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Auditing and Being Audited
Slide 99,  Rendered: 2/13/04
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Auditor Personal Qualities
∞Communication Skills
∞Tactfulness
∞Flexibility
∞Persistence
∞Objectivity
∞Integrity
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 doesnt 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 Johns excellent work. Yes - John is an artist in so far as dentistry goes - especially bridges and crowns.