Introduction:The person doing the audit and who is ultimately responsible for the result of the audit – is called auditor, Auditor is involved in audit in relation to financial statement he is also involved in others audit relation assignments, a auditor examined and verified of books of accounts documents records and others relevant papers of an organization and gives an opinion on financial statements



Generally the auditor not only verify the financial record in an organization he also involved in providing his experts services in areas like – tax planning, tax compliance, cost deduction, and information system ,etc


Author opinion: On the based of above discussion liability of an auditor and auditor functioning area , I have offered my personal view of ” what does auditor mean” or ” what are auditors” I expect my short & clear meaning will be understand the people who learning the auditing or auditor activities that is below,


What are auditors?


Auditors are the professional bodies who carefully check the accuracy of business records, auditors are used to ensure that organizations or company’s are maintaining accurate and honest financial records and statements



Qualities of good auditor:


Author view: As a financial consultant my personal opinion that a good auditor is defined by what type of auditing they are doing and whom , an auditor for a private organizations not only has a responsibly to clearly against an auditor for a public accounting firm has a greater responsibility ,


Although the personal nature of auditing makes these qualities desirable, the actuality is – not everyone has all of these qualities. Also it is complicated to say that there are people – who are good auditor & who are not good,


Preface: This is true that not everyone has all of these qualities, but an auditor should have some common qualities, firstly: Auditors must be honest, reliable, organized, not fearful of details, statistics or numbers, and must be eagerly involved in the business at hand, to guarantee accurateness and truthfulness of the auditing process. He must possess a sound operational knowledge of taxation laws of his country.




A good auditor should have the following vital qualities



01. An auditor should be self-governing to work without the fear of management. He must report to owner fairly with all material facts. He should assertively argue on weak points of management without their pressure. He is liable to prove the truth of statements so he must not work under the direction of client’s staff or third party.


02. Auditors are most often employed in the Accounting or Financial fields, though other fields might also utilize Auditors.  An Auditor might be responsible for examining a wide variety of data, facts and figures, and other information, toward providing verification and integrity of the business at hand.


03. He must be well versed in the essential principles and theory of all branches of accounting that is general accounting and cost accounting. He should possess a sound knowledge of the methods of audit and be familiar with the determined legal cases in the field of theory and practice of auditing.


04. An auditor should be genuine only with the client and not with the management or third party. If auditor used his specialized skill in the interest of other than appointing authority; that will be measured a fraudulent conduct.


05. He should be quite known with the company and business laws. He should have a thorough training in business organization, management and finance. He should have a considerate of the general principles of economics and business statistics.


06. The word truthfulness implies complete honesty together with strength of mind. Integrity and keeping its flag flying up should be kept by an auditor as a guiding inflexible rule. He must be tactful and thoroughly honest


07. He should not reveal the secrets of his clients. He should never compromise his principles without being rigid in his manner.


08. Auditors must also be relaxed with mathematics, statistical analysis, problem solving, and other similar regulations.


09. Approach, behavior, knowledge of auditor must be in positive direction. Mind should process activities to solve the problem rather creating. Such behavior creates environment of assistance and team spirit.


10. Old shrewd say that nothing better than experience to gain and retain success. How an auditor can be cheated who audited several organizations as a legal obligation?


11. Auditor makes the standing of a company where he conducted audit. On the basis of audited accounts that company can easily take loans, can deal with insurance agents suppliers, creditors etc.


12. Many junior and senior clerks work under the entire control of chief auditor. He should control them with the full spirit of leadership. Auditor should assist and organize with his staff to complete work with the job happiness of workers.


Conclusion: an auditor is not bound to be a detector or to approach his work with misgiving, or with the forgone close that there is something wrong he is a watch –dog but not a blood –hound, he is defensible in believing tried servants of the company and is allowed to rely upon their representations provided the takes logical care.

MHOHAMMAD WAHID ABDULLAH KHANS/O MOHAMMAD SAADULLAH KHANDhaka, Bangladesh Mr. Mohammad Wahid Abdullah Khan is the Project director of “Max Textiles Ltd”.Mr. Wahid has been in accounting field since 1999. Prior to that he had completed over ten (10) years in various fields of Business like – Accounts, Finance, Internal & External Audit, project budgeting and project costing related positions in some of the largest group companies & the join venture companies in Bangladesh. He consults with small- medium business owners and services professionals, business consulting service and project process. He is most experience in Financial Risk Assessment, Financial analysis, Financial Advising and Project Cost Analysis. He has published more than 150 articles & case study in different international journals. Such as Business, finance, personal finance, international finance, auditing, Risk assessment topic and performance & industrial related,Mr. khan’s most popular articles is  “WAK” Model – The way of best solution for an organization internal audit process,( 1st,2nd,& 3rd part) “WAK” Model”- for successful financial resource , “Wahid khan”- cost analysis,Wahid theory – the key of dynamic series for successful financial consulting, Wahid techniques – the Significance and dependability manner for Performance audit(1st,2nd,& 3rd part) Wahid’s Opinion – non-conformity among the performance audit and financial audit,Wahid’s view- The cogent task and the confront of financial/economic analysis in the modern business decision making , Wahid’s outlook- The Business Financial Analysis Should Be Included several required Documents with the analysis report or plan, WAHID’S JUDGMENT- difference strategic plan as opposed to an operational plan ,WAHID’S METHOD– the charismatic and fruitful guideline for financial investment decision making ,WAHID’S MEASURE – the influential and evaluated of similarity between profit & non- profit business planning & Wahid’s philosophy- The examined & careful consideration of strategic planning against business planning, PPBS MODEL,He has consulted with more than 25 service & product companies,  in recent years Mr. khan has been spending most of his professional time for financial consulting , Mr. Wahid is the owner of “WAM” Associates and “WAK” business solutions;  
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