Profession The auditor is to check the accounting and tax reporting, identifying errors in financial activities Companies and advisory support for eliminating detected shortcomings.
Auditor in Latin - "Man Listening." In the past days, auditors called the best disciples of the spiritual seminaries, which, on behalf of the mentors, were inspected by other students for the assimilation of the material passed.
The emergence of the audit is connected with the desire of the enterprise owners to evaluate the work of its subordinates engaged in its management. The interests of those and others do not always coincide. In the case when the owner of the company has doubts about the work of its high-ranking subordinates, he conducts an independent audit and receives a real picture of the enterprise management.
The first auditors appeared in the XIX century. Joint-stock companies Europe needed competent audit and consulting support. In Russia, the auditors appeared during Peter I and combined the responsibilities of the clerk, secretaries and prosecutors. Economic crisis 1929-1933, which touched almost all countries of the world, increased the market need for audit services. At these stages, the auditors were mainly inspected by documentation and the formation of financial reports. Already in the second half of the last century, the profession began to acquire new features: along with the verification of reporting documents, the auditors began to engage in consulting activities and the internal control of the work of companies. To date, the work of auditors in all countries of the world is subordinated to clear standards and consists of a number of functions aimed at attaching orders in financial and budget activities organizations.
According to russian legislation, audit activities are carried out both physical and legal entitieslicensed by the right to engage in such activities. Profession requires certain skills and profound knowledge in the field of economic, tax and financial legislation, Russian and Western systems accounting, rules for conducting inspections and audit, reporting. aims to ensure the financial stability of the organization and identify errors in its accounting. The external auditor conducts an obligatory or initiated audit of the organization for the order, receiving a certain fee for its services, and the internal auditor is part of the company and carries out a check of the organization in which it works itself. Of course, the first is more independent, and in the reliability of his conclusion does not doubt.
For those who decided to make an audit activity with their main profession, should be ashamed, attentiveness and patience. A tendency to painstaking work, an analytical mindset for processing documentation and digital material, good memory, a high level of responsibility is fundamental qualities to comprehend this profession. By purchasing certain experience, professional skills and good reputation, you can count on a decent wage and high premium. The work of the auditor is directly related to crossings and business trips: the client's company can be in any place, and checking in place. For a relatively short time, the auditor is forced to work a large amount of information, do not miss important details And prevent errors.
Auditor - a wide profile specialist. It can perform the functions of an accountant, an auditor, work in the economic, financial departments of the enterprise, and, if desired, become a good teacher.
In the state of most large companies specialists work internal audit. Previously, they were called simply auditor accountants. In these professions there are many common, but the auditor, in contrast to the auditor, allows you to adjust the identified errors, tells the ways to correct them, will assist financial accounting And informs how to avoid unjustified costs for the enterprise.
By virtue of the unstable economic situation and imperfection legislative base The demand for qualified auditors is quite high. A qualified connoisseur of his case with solid experience in this area will not remain unnoticed and has every chance to make a brilliant career.
The auditor is a specialist who deals with the financial and tax reporting of companies assesses the financial efficiency of its work and gives the guidance of recommendations and consultations to correct the errors identified. In fact, the position of the auditor is akin to the office of the auditor, but there is still a difference - the auditor is an independent expert, often this is an entrepreneur who provides the firms to verify documentation. The specialty of the auditor is considered one of the promising professions, since such a personnel composition of the genus is always in price.
Places of work
Auditors - Key specialists of numerous audit firms collaborating with all more or less large companies providing annual tax and financial reports State institutions. Auditors can receive a license and engage in private practice - also a fairly common and demanded way of work.
In addition, many companies prefer to introduce into the state of the so-called internal auditor - a specialist who verifies financial documentation and all types of reporting in this particular company.
History of profession
An auditors existed even in Tsarist Russia, but then such a position meant a lawyer or secretary in a military-judicial system. In the form, in which we know them now, these specialists appeared relatively recently - in Russia the audit service was formed in 1991.
Responsibilities auditor
Maintenance official duties The auditor looks like this:
- Holding audit checks. Drawing up reports and conclusions for their results, consulting customers.
- Verification of the correctness of the company's financial and tax documentation (primary documents, tax and accounting reporting, etc.).
- Evaluation of the effectiveness and systems of internal control of financial and economic activities. Development of recommendations for improving business processes.
- Evaluation of the estimated financial operations, their effectiveness and degree of risk.
- Rendering the management of the company's consultations and practical assistance in managing finance and business.
Often a list of what the auditor does can be expanded and include such items:
- Tracking changes in legislation. Improving accounting and tax accounting in company.
- Cost control by region.
- Control of the efficiency of the company's sales representatives.
- Identification and assessment of the risks of the Company's activities, recommendations for their decline.
Requirements for auditor
Employers impose the following requirements for the auditor:
- Higher Economic Education.
- Knowledge of the methodology for conducting inspections, international standards Auditor's activities.
- Knowledge of the regulatory framework and principles of tax, accounting and management accounting.
- Good knowledge of 1C, confident PC hold.
- Experience as an accountant or auditor.
Sometimes there are also additional requirements for applicants who want to become an auditor in a particular company:
- The presence of an auditor certificate.
- Knowledge of English at Upper Intermediate.
- Willingness to travel.
Some employers establish age limitations - usually they require employees aged 27-45 years.
Sample summary auditor
How to become an auditor
The functions of the auditor can successfully perform a person with the highest economic educationIdeally, the skills of the auditor successfully master the graduates of the specialty "Accounting, Analysis and Audit".
Salary auditor
The salaries of the auditor depends on the degree of employment of a specialist, from the region of residence, as well as on the specifics of its activities (internal or independent auditor) - amounts range from 40,000 to 130,000 rubles. Wherein average salary The auditor is usually 50,000 rubles.
Where to study
In addition to higher education in the market there are a number of short-term training lasting, as a rule, from week to year.
Modern Scientific and Technical Academy (SNA) and a number of its courses in the direction "
Auditor - An audit specialist (verification of documents, financial and tax reporting) and consulting activities related to the commissioning of accounting. The profession is suitable for those who are interested in the economy (see the choice of a profession for interest in school subjects).
According to the legislation of the Russian Federation ( the federal law dated December 30, 2008 No. 307-FZ "On Auditing Activities") Auditor (from LAT. auditor Listening) - individualwho received the qualifying certificate of the auditor and the member of one of self-regulatory organizations auditors. Profession The auditor is time consuming, complex and at the same time interesting. It requires constant professional development and possession of a large amount of information. But at the same time, this profession is traditionally one of the most paid and prestigious.
There are private and state auditors. The first work in the interests of the company's checked. They, as a rule, check the financial statements for errors and inconsistencies, give advice. Auditor public service, checks the accounting and tax reporting Organizations for the legality of the transactions carried out, the lack of ties in drawing up contracts and the provision of reports, the legality of the channels of income and expenses. The main objectives of the tax audit are to determine the calculation of the amount of taxes paying and preventing possible claims and penalties associated with violation of tax legislation and fees.
Audit happens both internal and external. Internal is characteristic of large organizations that have branches. External - for small companies that attract specialists from audit firms.
Auditor's duties:
- departure to places, to the company where you need to conduct an audit;
- verification of the financial and economic activities of the organization;
- revision accounting documents, books, reporting;
- making a conclusion, drawing up a report on the work done;
- consultation on accounting, financial and tax reporting.
Necessary professional skills and knowledge
- knowledge in the field of economics, finance;
- impeccable knowledge of financial legislation;
- knowledge of the features of the preparation of financial documentation;
- the ability to identify errors and disorders (to be able to distinguish intentional errors from unintentional);
- the ability to quickly delve into the production process of the company's verifiable;
- knowledge of a foreign language (for work in a prestigious company);
- knowledge of Word, Excel programs, as well as 1C, guarantor or consultant plus.
Also, according to the code of ethics of auditors from 31.05.2007. The basic principles of the behavior of auditors include:
- honesty;
- objectivity;
- professional competence;
- proper care;
- privacy and professional behavior.
Training auditors
To become a professional auditor, it is necessary to complete special courses, as well as regularly undergo training courses.
In this course, you can get the profession of the auditor remotely for 3-6 months. Diploma O. professional retraining Sample established by the state. Training in a completely remote format. The largest educational institution of additional prof. Education in Russia.
Personal qualities
- a responsibility;
- attentiveness;
- accuracy;
- principle;
- mobility;
- communicability;
- flexibility;
- care to details, numbers;
- analytic mind;
- good memory;
- sustainability of attention, emotional-volitional stability.
Cons profession
- frequent business trips;
- irregular working hours;
- complex employment without work experience;
- the need to process large amounts of information in a short time;
- no error right (if the violation is missing, and then it will be found at tax audit, the checked company will pay a fine, and the audit firm will lose a reputation);
- fuzziness and frequent adjustment of laws, legal documents.
Pros profession
- stable demand for professional auditors;
- high salaries of auditors.
Place of work
- audit companies;
- state tax service;
- financial and economic divisions of various companies.
Salary and Career
Salary on 05.08.2019
Russia 25000-60000 ₽
MOSCOW 40000-150000 ₽
Audit activities permits the availability of the Qualification Certificate of the Auditor, which is issued by the Moscow Audit Chamber. According to the law, the following requirements must be met:
- the applicant passed the qualifying exam;
- for the announcement of the results of the qualifying exam, the applicant has work experience related to the implementation of audit activities or accounting and accounting and accounting (financial) reporting, at least three years, and at least two of the last three years of the specified work experience should have to work in audit organization;
- from the date of adoption of a unified attestation commission, a decision on the delivery of a qualifying exam, up to date of receipt of the Moscow Audit Chamber, no more than one year passed from the applicant.
In small Russian firms, the salary and career growth of the internal auditor depend on the size of the company and fluctuate from 40,000 to 60,000 rubles, large company up to 1,500,000 rubles.
Possible version of the development of a career of the auditor vertical: Auditor, senior auditor, head of the audit. The horizontal movement looks like a transition from Russian audit firms to international or as a transition to non-audit firms to the position of an internal auditor.
According to statistical studies of 2012-2017, the auditor's profession entered the top ten in demand and prestigious specialties. It is obtained in profile educational institutions, increase basic qualifications on courses. Young people attract not only the stability and salary of the auditor, but also the possibility of career growth. People who are going to get the right education should be in advance to study the peculiarities of the sphere. In Russia, to engage in audit, it is not enough to complete the relevant university, it is also necessary to get a qualifying certificate, join a special organization.
What does the auditor do?
Auditors are specialists who verify the tax and financial documentation of the Organization or are consulting.
In the case when the auditor conducts consulting activities, their responsibilities include adjustment of the accounting of the enterprise in order to minimize its costs and exclude a violation of the law. Auditors are state-owned - check the legality of the accounting company; and private - work in the interests of the audited organization.
The main responsibilities of the auditor (may vary depending on the place of work):
- verification in the enterprise, drawing up a report on its results;
- assessing the correctness of reporting in the company and filling out documentation;
- conducting training of individual employees in order to improve the efficiency of financial and economic activities and the establishment of internal control systems;
- audit security check and legality of planned financial transactions;
- providing assistance to the highest management of the enterprise in the field of financial issues;
- the auditor must follow changes in legislation and constantly increase the level of qualifications for the qualitative implementation of the above tasks.
From a practical point of view, the employee's responsibility includes departure to the company that is subject to verification and evaluation, or its branch. On-site reviews of accounting books, financial and some legal documents on paper and electronic media. Modern specific work of enterprises obliges auditors to be able to handle different species software.
Requirements for employee
The specialty of the auditor is equally distributed among women and men of different ages. More chances for success have competent, honest, objective and attentive, cold-blooded, which are capable of carrying out monotonous work. They should not scare further study at the selected direction. A good auditor never ceases to receive education in order to improve the qualifications.
In a professional plan, the auditor must:
- have higher economic education;
- understand the methods of conducting audit audits on international standards;
- possess knowledge in the field of tax, managerial and accounting, regulatory framework in these directions;
- know the rules and specifics of the preparation of financial documentation;
- identify unintended mistakes and targeted violations in the conduct of affairs in the enterprise in their professional field, be able to distinguish them from each other;
- to own the skills of work in various accounting and auditing programs, confidently use the computer.
The peculiarities of the profession are such that special demands are often presented to applicants. Some firms do not accept employees older than 45 years, referring to a decline in attention after this turn. Often, even those companies that work only on russian market, expect from an employee of knowledge of English at a high level. If the auditor needs to regularly ride on business trips, attention is paid to the family status of the applicant. Preference is given to lonely people.
Advantages and disadvantages of direction
When planning to get an education in the audit sector, it is recommended to consider its pros and cons. The advantages of the direction of only two, but they are significant. First, this is the demand of specialists. The economic development of the country and the whole world leads to the fact that even novice specialists of this area quickly receive jobs after graduating from the university. The second advantage of the profession is a high earnings and a number of career development opportunities.
Negative moments of work Auditor:
- performing routine and monotonous manipulations year after year;
- lack of a clear schedule, non-normalized working day;
- constant stress, the need to experience a negative attitude of others;
- the extent of the responsibility and the lack of a mistake;
- high requirements for the quality of the fulfillment of the tasks and serious sanctions for negligence;
- the need to constantly improve knowledge, take qualification tests, monitor changes in the professional sphere.
Young staff at the initial stage of their careers are engaged in accounting in enterprises, act as assistants of experienced specialists. To become a full-fledged auditor, they should work for at least three years in this area, of which at least two years in the audit company. Only after passing the qualifying exam, they receive a certificate and can begin independent activities in the specialty.
How to become an auditor?
Solving, where it is better to learn about the auditor, you should evaluate your abilities, goals and plans for the future.
Training in the direction takes from 3.5 to 5.5 years. According to his results, the student is assigned the level of qualifications: bachelor, specialist, master. The average salary of the employee, the prospects for career growth depend on this indicator.
Audit is taught in many universities, here are the most prestigious of them:
- MFU;
- Humanitarian University of Moscow;
- High School of Economics;
- Rau them. G.V. Plekhanova;
- MGIMO;
- MSTU them. AD Bauman.
In each university its list of disciplines of the USE and their indicators. Most often, the results in mathematics, Russian language, social studies are important. Sometimes high scores in foreign language, computer science, physics are required. Depending on the features educational institution Changes description curriculum. Today, the universities are increasingly offering their best students the opportunity to learn abroad.
Salary in the field of audit
At the initial stage, the salary of the auditor is 20 - 30 thousand rubles per month. After receiving the qualification certificate, the scope of the specialist is expanding, and it can count on increasing the figures to 40 - 50 thousand rubles. Depending on the degree of worker's workload, this indicator is able to increase in two and even three times. If you regularly pass the qualifying tests, it will provide an increase in the career ladder - from an ordinary employee to the older, and then the head of the audit commission. In this case, the level wages rises to 1 - 1.5 million rubles, subject to cooperation with large companies.
Auditors who understand that study does not end at the exit from the university, they are able to achieve not just financial stability, but material well-being. True, for this you need to work a lot, develop and constantly strive for professional growth.
The auditor from most inhabitants is most often associated with a boring specialist in breaker and with accounts in hand, which can communicate only through numbers. That is, in the presentation of the public, this is a "botany" who has no sense of humor, and the horizon is limited regulatory documents and accounting. However, despite this, non-prevail of auditors, the popularity of this profession among applicants remains consistently high.
The auditor (or in a simple - auditor) in most people are most often associated with a boring specialist in violants and with accounts in hand, which can only communicate through numbers. That is, in the presentation of the public, this is a "botany", who has no sense of humor, and the horizon is limited to regulatory documents and accounting. However, despite this, to put it mildly, the unflattering idea of \u200b\u200bthe auditors, the popularity of this profession among applicants remains consistently high.
Paradox? Not! Rather, the sober calculation of young people who perfectly understand that audit - This is a mandatory component. economic Development societies. And the profession of the auditor opens up great prospects for self-realization and building a successful career. True, it has its own characteristics, because of which, not every specialist who has received an education at the specialization of the "Audit", connects its fate with the auditor's profession.
Who is the auditor?
The auditor is a highly qualified specialist who evaluates the activities of the enterprise, ensures it financial stability And reveals errors in accounting (if any).
The name of the profession occurred from Latin Audit (listen), which indicates that auditors are people who hear everything. It is assumed that the first auditors appeared simultaneously with the emergence and development of monetary and commodity relations. Nevertheless, the most ancient document, indicating the audit, applies to 700 g BC, so the exact time of the appearance of this profession is attributed to this period.
Modern auditor ( auditor) It is a legal or individual authorized to verify the financial and economic activities of the enterprise. In the course of its activities, external (independent) or internal control is conducting an audit of accounts, as well as the reporting audit for the reliability and legality of the operations performed.
In addition, the list of responsibilities of the auditor includes: provision accounting services and recommendations on the prevention or prevention of errors and miscalculations, an analysis of the financial activity of the enterprise, as well as advice on taxation, financial and economic activity and accounting reporting.
What personal qualities should the auditor be posted?
Profession auditor It is very specific, and therefore makes a number of certain requirements for personal qualities, without which a specialist will not be able to achieve noticeable success in his work. Among these qualities special attention deserve:
- preferably;
- meticulousness;
- analytic mind;
- attentiveness;
- honesty;
- principle;
- a responsibility;
- accuracy;
- communicability;
- excellent memory;
- ability to concentrate;
- "nerves of steel;
- flexibility and dynamic of thinking.
Advantages of the profession of an auditor
- This is one of those professions that will be in demand everywhere and always. And since modern enterprises Actively develop, which means that highly qualified auditors need services, then the salary of such specialists is not much lower (and sometimes even higher) than the company's management. Based on this, you can allocate two main advantages of this profession at once:
- relevance;
- high salary level.
In addition, the undoubted advantage of the auditor's profession is the opportunity to acquire useful acquaintances and thorough knowledge of all subtleties and nuances of taxation and financial and economic activities. In other words, an experienced and highly qualified auditor acquires all tools for organizing and maintaining their own successful business in future.
Disadvantages of the profession of the auditor
When choosing this profession, it is necessary to understand that work auditor For the most part, it is a routine and painstaking work, which is not everyone can withstand the monotony. The disadvantages of this profession are also:
- frequent business trips that may occupy a third of all working times;
- irregular working hours;
- nervous, intense working atmosphere;
- negative attitude from the subjects of the subjects;
- huge responsibility for the successful development of the enterprise in the future;
- legal liability for poorly performed work;
- the need to constantly improve their qualifications.
Where can I get a profession of an auditor?
In order to become an auditor It is necessary to have an economic (or legal) higher education. And it is best to have two, and then three higher education (the third may be the formation of mathematics or accountant), since the auditor must own fairly good knowledge in the field of accounting, finance, economics and economic law. If the higher education is not available, but I want to become an auditor, you can enter one of the universities that are engaged in the preparation of future auditors. The best universities of Russia for the preparation of such specialists in the direction of "Accounting, Analysis and Audit" are considered:
- Russian Economic Academy. G.V. Plekhanov
- Financial Academy under the Government of the Russian Federation (Institute of Accounting and Audit)
- Volzhsky University. V.N. Tatishchev
- Moscow Academy of Economics and Law
- South Ural State University
Please note that after graduating from the university, a young specialist has no right to engage in an audit on a professional basis. It is possible to become an auditor only under the condition that the work experience (at least 3 years) is related to accounting or auditing activities (for example, an auditor assistant), as well as a qualifying exam and receipt certificate auditor.
