Defining the auditorship joust, the real situation of the company is sufficient. An auditorship can evaluate, for example, the financial demonstrations as a whole or one has left of it, the adequate use of the human resources, the use of materials and equipment, distribution and etc. To contribute for the adjusted management to take decisions. PROFILE OF the AUDITOR the necessary auditor of independence in relation to the auditado object, in order to collect given consistent and to produce impartial analyses for achievement to seem objective and trustworthy. So that the intention is reached, the auditor needs to develop some personal attributes.
The auditors are those professionals of the responsible auditorships for the certification of the procedures. Gelbcke (1999, p.8), affirms that the natural attributes of auditor, such as independence, objetividade and ability to understand systems and controls are only the basic arguments so that this has competitive advantage before other professionals. We can detach: Capacity Technique: The auditor must know in depth the pertaining norms and procedures to the auditado sector. Needing always to be making studies, specializations and training, in order to keep its brought up to date knowledge. Common-sense: It estimates discernment and balance, so that captured and missed conclusions are prevented, working always being auditados. Tato: the capacity of if preventing embarrassed situations and keeping a climate of respect and affection stops with that they are being auditados. Description: The auditor must restrict commentaries and formulated comments on collected data and evaluations those that, for force of position or functions exerted, the necessity has to know resulted or to follow the works of auditorship in course. Written and verbal expression: It is of basic importance that the auditor knows to communicate itself of clear form, brief and correct.