Features of the profession of an accountant-auditor

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

In general, an accountant at an enterprise is a specialist who monitors the general movement of funds inside and outside the organization, performs various operations related to debit and credit debt, deals with payroll and other operations. The accountant-auditor deserves special attention. Every large enterprise has such a specialist. In small companies, such an auditor is usually hired from outside independent organizations.

A person with this profession is often referred to as an audit specialist. Moreover, the audit itself can be both internal and external or general. The larger the field of verification, the more competent and experienced the accountant-auditor himself must be. This position implies a lot of responsibility.

As it is already clear from the name of the profession itself, an accountant-auditor conducts an audit of the financial activities of an enterprise or its audit. It is important to understand that the duties performed by such a specialist are fundamentally different from the functions of any other accountant in the enterprise. In this case, the auditor can conduct an audit or inspection 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 constant services of an accountant-auditor. His job is to check the work performed by the enterprise or organization, the movement of its funds for a specific period. It can be a quarter, half a 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 money paths - both internal and external. Detection of leaks and ineffective spending in them.
• Checking timely reporting to the tax and other organizations, as well as the correctness of all the 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 in the course of work he discovered weak points of the enterprise or some problems, then he, as a specialist, should not just point out them, but also to offer the company's management possible solutions to the problem.

The details of the duties of an 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 is determined by the professional standard.

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

• Organization name, start date of the instruction.
• Requirements for the employee who is appointed to this position, in particular, work experience and category.
• The specific area of ​​his activity.
• Functional responsibilities are scheduled point by point with particular precision.
• The rights of an accountant-auditor are indicated. This chapter describes what documents and from whom he can request.
• Employee responsibility. 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 for accounting activities at an enterprise. Any organization has individual requirements for the skills and work experience of such a specialist when hiring. However, there are also a number of general requirements.

• Appropriate education... And here we are talking specifically about higher professional education, and not just about passing the appropriate courses. Moreover, a good accountant-auditor should periodically attend retraining courses to improve their qualifications and categories.
• The specialist must know all modern regulations and state requirements. Be able to apply them in everyday work.
• Have Analytical mind and critically process the information received.
• To be assiduous and attentive.
• To be able to draw up reports correctly in accordance with all modern requirements, find ways to solve emerging problems.
• To be able not only to analyze the document flow of the enterprise, but also conduct it independently, analyzing the information received.
• To be fluent in computer work and specialized programs.
• To be legally savvy in matters of their labor activity and in related fields.

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