Auditing practices in Ramayana
In Ramayana, Hanuman, guided by his profound devotion to Lord Rama, undertakes a perilous journey to locate Sita, who has been abducted and held captive in Lanka by the demon king Ravana. Hanuman's unwavering faith in Rama serves as his driving force as he traverses great distances, overcoming formidable obstacles in his quest to find Sita.
Upon spotting Sita, Hanuman identifies himself as an emissary from Ayodhya, bearing a message of hope and reassurance from Rama. However, despite Hanuman's sincere declaration, Sita remains hesitant and sceptical. Her doubt is rooted in her past encounters with Ravana, who had cunningly attempted to deceive her by assuming the guise of Rama on multiple occasions. As a result, Sita finds herself questioning Hanuman's authenticity and the veracity of his message.
This skepticism demonstrated by Sita mirrors a fundamental principle in auditing known as professional skepticism. Just as Sita exercises caution and critical thinking in the face of uncertainty, auditors are expected to approach their work with a similar mindset. Professional skepticism requires auditors to maintain a questioning attitude, critically evaluate evidence, and diligently seek corroboration to validate assertions and claims.
Just as Hanuman must provide convincing evidence to dispel Sita's doubts, auditors must gather sufficient evidence and communicate clearly with their clients through engagement letter to ensure the integrity and reliability of their audit engagements.
In essence, Ramayana not only illustrates the timeless themes of faith, doubt, and deception but also offers a thought-provoking parallel to the principles of auditing, emphasizing the significance of skepticism, evidence, corroboration, and effective communication.
