Auditing is not just number validation. It should be a process of diagnosis for finding the weak link.Due diligence should not only include careful examination of records but include inputs on overall functioning of the organization. Highlight the possible financial implication of an apparently non-financial activity or event.While adhering to all the statutes, don’t interpret law to remain on the safe side. Have the courage to challenge ambiguous laws.Accounting is not robotic recording of transactions but meaningful expression of facts and events .Don’t just get titillated by ratios, go down to the production floor to understand the true and fair picture.When asked always speak the truth even if others don’t like to hear it.Say “yes” to new possibilities and “no” to this is how it is done.Don’t just be a human Wikipedia, strive to be an expert in understanding, knowledge and application.