Here's why:
* Auditing requires accounting expertise: The core of auditing is understanding and analyzing financial statements. A law degree doesn't provide this foundational knowledge.
* Professional certifications are crucial: Most auditors hold professional certifications like the Certified Public Accountant (CPA) designation or Chartered Accountant (CA) equivalent. These require significant accounting education and examinations. A law degree holder would need to undertake substantial additional accounting study and exams to obtain these certifications.
* Specialized legal auditing: A law degree could be beneficial for a *niche* area of auditing, such as forensic accounting or auditing related to compliance and regulatory matters. In these cases, the legal knowledge complements the accounting expertise. However, even then, accounting knowledge is a prerequisite.
In short: A law degree alone is insufficient. A law degree holder would need to gain the necessary accounting knowledge and qualifications (likely including a relevant accounting degree and a professional certification) to become a practicing auditor.