Page 30 - CA Inter Audit PARAM
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CA Ravi Taori
• Application of practical approach:
He must be practical in his approach while doing audit or giving advice to his clients.
• Firmness and patience:
He must be firm and patient.
• Common sense:
Above all, he should have common sense.
➢ Comments by some famous Personality (Points are similar to as discussed above)
• The qualities required, according to Dick see,
• Act, caution, firmness, good temper, integrity, discretion, industry, judgement,
patience, clear headedness and reliability.
• Lord Justice Lindley in the course of the judgment in the famous London & General Bank
case had summed up the overall view of what an auditor should be as regards the
personal qualities.
• He said, “an auditor must be honest that is, he must not certify what he does not
believe to be true and must take reasonable care and skill before he believes that
what he certifies is true”.
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