Objective Of The Auditor

Question 1

Objective of the auditor

Answer 1

Here are the smart notes:

Objective of the Auditor

• Manage quality at the engagement level.
• Obtain reasonable assurance that quality has been achieved.
• Fulfill auditor’s responsibilities in accordance with professional standards and laws.
• Issue an appropriate auditor’s report.

Leadership Responsibilities

• Engagement partner responsible for managing and achieving quality.
• Ensure sufficient and appropriate involvement throughout the audit engagement.
• Emphasize:
  
  • Team responsibility for quality management.
  • Professional ethics, values, and attitudes.
  • Open communication and professional skepticism.