coupled with data analysis software and access to powerful information systems has been instrumental in improving the audit process. Gallagher, M. (2024, March 28). The Accounting Skills You Need for a successful career. Forbes. https://www.forbes.com/advisor/education/business-and-marketing/skills-for-accounting-career/ Team, I. (2018, July 20). Forbes Insights: Five skills auditors need to succeed Today. Forbes. https://www.forbes.com/sites/insights-kpmg/2018/07/16/five-skills-auditors-need-to-succeed-today/ The main purpose of an audit is not to assess the efficiency and effectiveness of an organization's operations but to ensure the accuracy and reliability of its financial reporting. Efficiency and effectiveness are more directly assessed through performance audits or operational audits, not financial statement audits. Why auditor must have integrity, good communication, and interviewing skills?