Auditing process
Auditors need to give a complete report on issues when delivering the final observations after an auditing experience. Auditors need to be completely independent when making their decisions and providing the full reports on the state of a company’s position. However, the issue of subjectivity, objectivity, and independence has so often affected how work is done and how auditors give their final reports. Ethical issues need to be observed from both sides for which the auditing parameter is touching, which include the auditor having no interference and bias in his/her reports and the company being audited not taking part in influencing the auditor’s report(Endaya&Hanefah, 2016). The issue of ethics thereby makes the paper to take an approach on a CPA auditor being objective in reports without necessarily being independent through the auditing process.
However, in giving reports, it may be essential to note the differences between objectivity and subjectivity, in regards to providing statements and opinions. Objectivity can be defined as the state in which an auditor’s report is factual, can be easily proven, and is unbiased as every fact is considered before giving the opinion on issues regarding the audit. On the other hand, subjectivity in an audit may refer to a state where the auditor provides an opinion concerning a report based on his/her emotions, feelings, and perceptions. Subjectivity does not give an explicit expression as it is the auditor’s general outlook of issues. Subjective opinions are usually biased as the perception or impression may make one lean on one side without putting all the facts on the table. Generally, to describe the two concepts, it can be assumed that objectivity is the state of having reality with mind independence while subjectivity as a perceived reality without mind independence.
A CPA auditor can be objective without being independent generally. The reason is, in their work, the auditor needs to clear off other external influences that may lead them to make a biased decision and opinion that may affect the entire outcome of the report. As stated, to be objective may mean that all the factors regarding an opinion may be put in place and the relevant conclusions drawn or based on the findings of the results or factors. The auditor does not necessarily have to use his/her emotions or perception of what he/she sees in a company to enhance its report. The report needs to be of quality and professionally done and given to the bodies or management that requested the organization to carry out the auditing process. Independence isvital in offering a quality report and that which can be trusted and is reliable to be used and consequent actions taken as per the opinion given by the report(Alrabba, 2016). Independence may take two dimensions.
First, for one to be independent, he or she should not be influenced by external factors and decisions are solely made without any form of bias or external interactions. Secondly, for one to be independent, especially in auditing, he or she should not be influenced by internal forces, which may change the trajectory of the report to be made and that every issue should be addressed as it is. Generally, in the two definitions, the professional codes define independence as a state of the sovereignty of mind and independence of appearance(Furiady&Kurnia, 2015). The facts may be difficult to derive without external interactions and mind discernment. However, the final opinion and report on an audit may be objective in nature free from any biased materials. Therefore, one might be objecting without necessarily being independent in giving the final audit opinion or report.
However, the codes of conduct of an audit may request an individual to be independent in their work(Saputra, 2015). The codes may require that the auditing firm may not have any prior interaction with the organization or individual being audited. The concept may be of an exception since maybe the firm had done an earlier audit and a successive audit may still be required; thereby, the same firm may be contacted. The firm may also provide some resources to the auditing firm to conduct the entire process. Despite the full support from the firm, the auditor still needs to act professionally and competently in giving reports. The auditor is, therefore, able to put behind the contacts and interactions and use the actual facts and figures as provided by the financial documents and accounting documents in the organization in giving out of a final report. The professional act without considering interactions despite their occurrences and giving an unbiased report makes the opinion of the auditor objective.
In conclusion, it is of benefit to follow the ethical codes of conduct in giving opinionated auditing reports. However, some codes of conduct may not apply in some cases depriving an auditor of the chance to be independent in conducting research. However, despite the dependence, a CPA auditor can still be able to provide a well-documented and objective report that is reliable for use in making strategies and corrective measures where necessary.
References
Alrabba, H. M. (2016). MEASURING THE IMPACT OF CODE OF ETHICS ON THE QUALITY OF AUDITORS’PROFESSIONAL JUDGMENT. Journal of Governance and Regulation/Volume, 5(4).
Endaya, K. A., &Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and the moderating effect of senior management. Journal of Economic and Administrative Sciences.
Furiady, O., &Kurnia, R. (2015). The effect of work experiences, competency, motivation, accountability and objectivity towards audit quality. Procedia-Social and Behavioral Sciences, 211, 328-335.
Saputra, W. (2015). The Impact Of Auditor‘s Independence On Audit Quality: A Theoretical Approach. International Journal of Scientific & Technology Research, 4(12), 348-353.
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