Discussing the pathway to a
successful career as an auditor will be inconclusive without explaining what an
audit is and the duty of an auditor.
An audit is an independent review
of the financial statement of an entity to ascertain its accuracy, to ensure
efficiency and effectiveness while an auditor carries out the function of an
audit by giving a true and a fair view on findings.
Audit involves frequent checks
and review of all financial operation of an organization. However, audit goes
beyond examining just the financial transaction of an organization. An in-depth
audit incorporates examining business decisions, human resource management, staff
welfare and motivation, operational policies, etc., which are managed by proper
internal controls that should be reviewed from time to time. In view of the
fact that an auditor must form an independent opinion on his findings, it is
necessary that the following must be taken into consideration in the discharge
of his duties to be a successful auditor;
Have a superior back-up;
As a matter of fact, to succeed
in life, everyone needs a motivator and a strong personality to fall back on
when the going gets though. This is equally applicable in the audit field.
Making findings and writing report of findings are not enough. When you audit,
you will definitely step on toes. Though you are on the right path, the job is
not completed until your report yields the desired result which is made faster
and easier when a superior officer supports and backs you because those who
will be adversely affected by your report will do everything to rubbish it.
Guard yourselves with rules, laws and guidelines that govern the audit
environment you are at any point in time; Ignorance they say is not an
excuse. As an auditor, you are not supposed to feign ignorance of any law or
rules guiding the environment or sector you are auditing. It is appropriate
Update your skills and knowledge
regularly and keep up with trends: this is important as it prepares better with
more confidence when going for an audit exercise. It also guards you against
witty maneuvers that are new on the field.
Don’t be too strict or rather too
relaxed, be considerate and maintain your integrity and professionalism. Try to
be reasonable and realistic with your judgement on issues associated purchase,
valuation and other expenses. But always maintain a strong stand on proper and
authentic documentation.
Lastly, avoid anything that can impair your true and fair judgement; the
basic things that can pose a threat to accomplishing a successful career as an
auditor includes taking bribes and gratification.
Every accountant must have
integrity as their watchword in all they do because the world sees them as the
custodian of wealth.
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