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Become An Auditor

The auditor Being an auditor must have a skepticism, especially if you know that the company's management has a bad reputation. To obtain adequate confidence and ensure that all seems reasonable, the auditor will carry out analytical procedures, physical examinations, confirmation, documentation, recalculation, observation and interviews with clients. Auditor Must Dare To Say, SORRY Until now I have not gained sufficient confidence for me to issue an unqualified opinion, so there are many additional procedures that I have to do. Additional procedure is carried out so that the auditor's confidence level increases. But it can be the opposite, the auditor will issue an unnatural opinion. Hopefully that belief will soon be achieved with reasonable opinion, and without additional paragraphs. If all additional procedures have been carried out and all look reasonable. That's how the auditor should behave and maintain his integrity. Because many parties or stakeholders rely on the auditor's report. They swallowed raw opinions issued by the auditor. So that in the end everything really starts with the auditor's opinion report. For example, the bank will use the auditor's report when disbursing credit. The Bank will not audit the debtor's financial statements themselves. They rely on the results of the auditor's report. If it turns out that the auditor's opinion report is not right, then the bank is responsible for the risk if the debtor does not carry out its obligations.