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    Auditing: What qualities should an effective auditor possess

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    What qualities should a good or an effective auditor possess?

    © BrainMass Inc. brainmass.com June 3, 2020, 11:20 pm ad1c9bdddf

    Solution Preview

    The qualities for a good and effective auditor are expressed in the general standards as developed by the AICPA in 1947, with little modification since.

    General Standards:

    1. The auditor must have adequate technical training and proficiency to perform the audit
    2. The auditor must maintain independence in mental attitude in all ...

    Solution Summary

    In a 211 word solution, the response refers to the standards and explains four traits and requirements of good auditors.