№4(15)(2013)

My dear reader! (I shall dare to address you this way, because this article is more artistic than just an essay). Now I try to explain why I have chosen this style. So ...

One morning while getting ready for next practice class in Audit, the mood was so good that I decided to put on make up (which actually is not typical for me!). Picking up a pencil, I tried to draw something on my face. And all of a sudden came up with idea, how do defend my project. Taking into account the fact that I am a young lady, pictures immediately drifted in my mind. By the way, I failed to put on make up, because I'm a miserable artist, but some images are still remembered, and because of not so poor drawing skills on computer, I actually managed to draw something. So, while telling my story, I will portray a girl (or rather, an auditor) and describe all of her inherent qualities. Well, let's start!

I will begin, perhaps, with the feet. First of all, modern auditor needs musculoskeletal system. In translation to audit terminology, feet – are higher education and experience. As a general rule, the longer are girl's feet, the more beautiful she is. Similarly, it is in audit.

To ensure that this support has a strong defense, a young lady needs what? That's right - shoes! In our case, shoes – are a certificate, because without a certificate an auditor is not an auditor, and without shoes a young woman is not a young woman!

When our Madame already has strong support, of course, there is a need to broaden her horizons and explore new possibilities. So it was designed by Mother Nature that hands are responsible for grasping function. Internal quality control system is a right hand of auditor, as for complete success and effectiveness always first we need to control internal organization and climate. System of external quality control is meant to be a left hand. Perhaps I need to clarify here that the "scheme" is valid for a right-hander lady. But if our lady was left-handed, then the concept, respectively, is changing, as it is the working arm which is responsible for internal quality control. But we still consider the option of right-handers.

So, when our lovely (I agree - not quite lovely yet) lady has arms and legs, she needs a dress. A dress, what does it mean for a girl? She is ready to sort out variety of options for hours, that in no case to be alike and look stunning at the same time. The same is in the case of independence. Let me explain: auditors must be independent from business entity under audit, any third party, owners and directors of audit company. That is why issue of auditor independence is debatable, even in countries with developed market economies. On female example, this means that by putting on a dress, lady seems to confirm her identity and independence from others.

Psychologically, people, in most cases, first pay attention to the face of collocutor. Did you ever count how much time in year does she spend on face care? Sooo much! For best results, care should be daily.

In the case of our lady-auditor, her face – is the Code of Ethics. Being born a woman, the duty to be campy as if by it rests on shoulders. So it is with auditor. Code of Ethics –is a sort of bible for our heroine. A distinctive feature of auditing profession is recognition and acceptance of duties to act in public interest. Therefore, auditor’s responsibility is not limited only to addressing the needs of individual client or employer. Acting in public interest, auditor shall comply with and obey the rules of professional ethics.

Closely related to the Code of Ethics (face), hair represents nothing more than a reputation. Business reputation – is a special, almost unique intangible asset. Unfortunately, it is not so often found in practice. A similar situation occurs with lady when she decides to change her hairstyle. Here a very subtle point is that in any case she can not be too far with exotic options. After all, sometimes in order to avoid conviction and harsh statements in her party (black PR), a much cleverer is just a little cut at ends in order to spice up the look.

Personally, I have not a moment doubt that if technological progress comes to the fact that “Hermione’s handbags”  will be real, then totally all (I am not afraid of generalization) ladies will carry the universe and at the right time will be able to get something what they need. What am I about? In her little purse a girl puts that will help her at the right moment to feel comfortable and confident. That is why I believe that training for auditor is a kind of "audit bag" - a very favorable moment on way to success. There is so much information in the world now that our brain can not process it fully. Well, thank God! After all, you need to select and wear in "audit purse" only necessary knowledge, skills and qualities. It's no secret: to be successful, you need to update your database constantly.

God had dipped us in equality from birth and gave everyone the same "components". It is a different matter, as who uses them in which way. It is difficult to be an auditor, but possible. After all, nature is on our side and this is our competitive advantage!

Marina Gusakova