Ms. Zakiya is appointed as auditor by Muscat Bakery LLC. She was responsible to provide factual audit report to the owner of Muscat Bakery LLC. During her audit work she realised that few client staff are not cooperating to provide important business operational data. Mr. Ahemed offer some costly gift to Ms. Zakiya to faver the audit report. She was not aware of tax policy which Muscat Bakery was following also wants to know the new accounting policies of Muscat Bakery LLC.

You have to explain the required qualities by Ms. Zakiya to give her fare and quality audit report.