Come on, get to know what an auditor is and its duties, functions and code of ethics below!
An auditor is someone with certain expertise or qualifications in the field of finance. The main task of the audit firm is to carry out auditing activities. If your friend works for a company, maybe this job is familiar, right?
It can be said, auditors play an important role for the company’s operations. However, do you actually know what the auditor’s duties are? If not, let’s look at the discussion about what an auditor is, a code of ethics, and its types below.
As someone with an important role, the auditor profession has a number of codes of ethics that must be met in order to regulate the auditing process while maintaining professionalism. The auditor’s code of ethics is also intended to protect clients so that the confidentiality of their data is maintained.
The auditor’s code of ethics is as follows.
- Integrity, which has the nature, quality, ability or potential that shows honesty and authority.
- Competence, namely the skills, knowledge, and behavior needed in carrying out their duties.
- Objectivity, namely being able to be honest without being influenced by personal opinions or considerations or other parties when acting and making decisions.
- Accountability, namely the ability to explain the accountability of a performance or action to the authorities or have rights.
- Professional, namely behavior that meets the quality or quality of a profession and requires certain skills in carrying it out.
- Confidentiality, namely being able to keep things entrusted to them so that they are not known by parties outside their authority or interests.
Thus the discussion of what an auditor is, a code of ethics, duties, and types. It can be concluded that the auditor is an accountant who has special skills and qualifications to review the financial statements of a company. How, are you interested in this profession?