Question

what type of attitude the auditor needs to possess when conducting an audit of financial statements

Answer 1

The auditor needs to imbibe the following qualities in his attitude while conducting an audit of financial statements:

Problem solving attitude:

There will be many times in an auditor's career where he will be required to work as an individual contributor without supervisiona as well as a lead a team. Problem solving attitude is extremely important in this regard.

Positivity and honesty:

​It is a common saying that " An auditor is a watchdog and not a bloodhound". He should go with a positive attitude to his client and work with the client honestly to ensure better reporting for the organization.

Self motivation:

​Being motivated while on an assignment to learn new things, understand the business and getting into the intricate details of an organization's working is extremely important.