Features of the profession accountant auditor

An accountant is the general name of a profession that has many different directions. The larger the organization, the more complex its internal structure, the greater the number of accountants working in it. We will talk about what a specialist such as an accountant-auditor does, what functions he performs, and what, in general, is necessary for this article.

In general, the accountant at the enterprise is a specialist who monitors the general movement of funds within the organization and beyond, performs various operations related to debit and credit debt, and is responsible for payroll and other operations. Special attention deserves an accountant auditor. Such a specialist is at every large enterprise. In small companies, such an auditor is usually invited from third-party independent organizations.

A person with such a profession is often called an audit specialist. Moreover, the audit itself can be either internal, or external or general. The larger the field of verification, the more competent and experienced the accountant auditor should be. This position implies a great responsibility.

As is already clear from the name of the profession itself, the accountant auditor conducts an audit of the financial activities of the enterprise or its audit. It is important to understand that the responsibilities performed by such a specialist are fundamentally different from the functions of any other accountant in the enterprise. At the same time, the auditor can conduct an audit or audit both in a budgetary institution and in a commercial one, for example, where the main specificity of the activity is trade. In addition, there is virtually no need for the permanent services of an accountant-auditor. His work is to verify the work performed by the enterprise or organization, the movement of its cash for a specific period. It can be a quarter, a half year or a year. The auditor reports only to the head of the enterprise and the financial director. It is to them that he reports on the results of the work done and submits reports.

Each organization, depending on the objectives of the audit, establishes a list of works and actions that must be performed by such an accountant. Most often, several types of checks are required.

• Scheduled audit of the general accounting of the entire enterprise. Checking the work of each accountant for the selected reporting period.
• A careful study of all channels of monetary ways - both internal and external. Detection of leaks and inefficient cash outflows in them.
• Checking timely reporting to tax and other organizations, as well as the correctness of registration of all necessary documents.

After the audit is completed, the accountant auditor is obliged to draw up a detailed report describing the purpose of the audit and its results. If during the course of his work he discovered weaknesses of the enterprise or any problems, then he, as a specialist, should not just point out them, but also offer the company management possible solutions to the problem.

Details of the responsibilities of the accountant-auditor, the scope of his work and the requirements for them are contained in the job description, which must be mandatory at every enterprise where this position is available. The accuracy of all the data specified in it determines the professional standard.

The job description of the accountant-auditor includes several main parts.

• The name of the organization, the start date of the instructions
• Requirements for the employee who is appointed to this position, in particular, length of service and category.
• The specific area of ​​his activity.
• Functional responsibilities are itemized with particular accuracy.
• The rights of the accountant-auditor are indicated. It is in this chapter that it describes what documents and from whom it can request.
• Responsibility of the employee. This part describes the employee’s moral and material responsibility for certain actions or the result of his work.

The last item in the job description will indicate the working conditions: the duration of one working day, the number and duration of breaks, the number of days off per month.

Not everyone will be able to work as an auditor in accounting activities at an enterprise. Any organization has individual requirements for the skills and experience of such a specialist when hiring. However, there are a number of general requirements.

• Availability of appropriate education. And here we are talking about higher professional education, and not just about taking relevant courses. Moreover, a good accountant should periodically attend refresher courses to improve their qualifications and categories.
• The specialist must know all modern regulatory legal acts and requirements of the state. Be able to apply them in everyday work.
• Have analytic mind and critically process the information received.
• Be persevering and attentive.
• Be able to report correctly in accordance with all modern requirements, find solutions to emerging problems.
• Be able to not only analyze the workflow of the enterprise, but also conduct it yourself, analyzing the information received.
• Master computer skills perfectly and specialized programs.
• Be legally savvy in matters of their work and related fields.

Moreover, in most enterprises, the position of accountant-auditor, as an additional requirement, necessarily requires work experience. As a rule, he should be at least 5 years of accounting experience and at least 2 years of work as an accountant-auditor.