ABSTRACT
This chapter describes that the reason for such a requirement is that they would like to strengthen the position of auditor, but it can only increase the stress of auditor. In the industry, auditors, after passing the exam, they receive a certificate. The validity of the auditor’s certificate is usually three years. But, to have assessment for auditor for something which he is using every day is useless and it cannot provide any benefit. Purchasing articles to magazines and journals, and their availability in the Regulator’s premises, can provide the opportunity for spreading the view and attitude of the auditors and gathering information on what is going on in the particular Risky Industry. An auditor must be good in “time management.” In communication with auditees, the auditor must be assertive, but not arrogant. An auditor must possess a considerable degree of flexibility. The auditor is in the company during the audits and he must maintain a particular level of trustworthiness.
