Auditor Qualifications
In order to become
an auditor you must obtain your CPA by passing an exam. In the State of Wisconsin you must have 150
semester hours of education usually equivalent to a master’s degree in order to
sit for the exam. Upon completion and
passing the CPA exam the permit to practice will come from the state board of
accounting. (Whittington & Pany, 2012)
Professional Standards
Professional
standards of an auditor are based upon the Principles of Professional Code of
Conduct by the American Institute of Certified Public Accountants. The code of conduct requires all CPAs to act
responsibly, serve the public interest, perform all duties with highest
integrity, maintain objective and independent in fact and appearance, should
strive to improve competence and quality to the best of ability (due care) and
observe the Principles of the Professional Code of Conduct when determining the
scope and nature of any services to be performed. (Whittington & Pany, 2012)
Whittington, O. R., & Pany, K. (2012). Principles
of Auditing & Other Assurance Services. McGraw Hill .
No comments:
Post a Comment