Mr. Moin was working in Sohar Furniture Mall, while working he completed his ACCA and became a certified auditor. Sohar furniture was own by very good friend of Mr. Moin. After completing ACCA, Mr. Moin was appointed as auditor of Sohar Furniture Mall. According to you mention any five qualities which Mr. Moin must carry to have fare audit work, irrespective the earlier relation as an ex-employee of that Mall.