Auditors’s Spesifications

F irst of all an auditor must have moral skills.Because all the time of

the auditing, exposure to the pressure by the audited company(Other

side).This perssure may include political superiority, threatening, trial of
bribing, etc.. Handling with all these treats need morality.

S econd skill is infrastructure of knowladge.This skill helps auditor for

all process of auditing.Because member of other side(Companies

Represantative) enforce and testing the auditors knowladge about auditing
process.Combating the all of these factors need good knowladge about
spesifically process of auditing.

L ast of all auditors must have leadership skills.One of the tasks of

auditor is organize and direct the audit team.For the organization an auditor
need a good and efficent plan. For the direction an auditor must have exellent
communication skills.If these elements are considered the auditor should be a
leader.