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Auditing and Being Audited
Slide 101,  Rendered: 2/13/04
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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.