Mr. Nassif who was appointed auditor by Lulu Hypermarket, Oman. Mr. Nassif could not complete his audit work on time. When he was asked to explain the reasons then he answered that, He could not get required information from the client staff. He was not aware of the new accounting procedure of company. He did not get cooperation from client staff. Some error and frauds details were hidden from him. In case, if you are the Senior Auditor to Mr. Nassif write any five qualities Mr. Nassif should have to complete his audit work on time in details.