Qualities required by public accountants for the exercise of financial auditing Perfil del Contador Público para el ejercicio de la auditoría financiera

Abstract

The objective of this study is to determine which aspects, qualities and characteristics a public accountant's profile should possess for the development of a financial audit assignment. To this end, a methodological process was carried out to locate the different bibliographic documents that contributed to the development of the article in aspects such as definitions, qualities, properties, characteristics, among others, obtaining that the profile of the public accountant in the development of a financial audit assignment should have different important aspects such as impartiality, diplomacy, confidentiality, critical thinking and independence, which are useful for the development of an effective and efficient financial audit, thus concluding that a public accountant who has some of these characteristics in his profile will help them in the development of any audit process, highlighting that an auditor who has these aspects in his profile will not be easily influenced by third parties to commit adulterations in the audit reports.