Who is the auditor? It would seem that a simple question to which you can give the same simple answer. But it's worth considering, and quite an interesting fact pops up. It turns out that this word has several meanings, which, despite some similarities, are very different from each other.
Therefore, let's put all theories together and try to find out who the auditor really is. We will find out what he does and why many entrepreneurs are afraid of him. And we’ll also talk about what is the audit commission and what is its role in modern business.
The true meaning of the word "auditor"
To begin with, the word came from the Latin revidere, which means “watch” or “look after” in translation. It is in this ancient expression that the essence of this profession lies. Indeed, no matter what industry the auditor works in, his main task is to monitor and collect information about a given object.
As for exactly in which century this profession came to Russia, everything is very foggy here. It is only known that under tsarist Russia there was a position of state auditor, whose main responsibility was the census, as well as control of the tax collection.
Examiner in the modern world
If everything is more or less clear with the past, then the question: “Who is the auditor today?” - give a definite answer, alas, it is unlikely that anyone will succeed. Based on their descriptions provided by modern dictionaries, we will name three different versions of the interpretation of this word. So:
- An auditor is a person who conducts various kinds of checks.
- The examiner is an officer position on a warship. And to be more precise, this is the one who manages the entire economy on board. It should be noted that today this post has already been abolished, and references to it can be found only on the pages of books and old archives.
- The auditor is a member of a special railway commission.
Generally accepted interpretation
So what is such a job? An inspector is a person who carries out various kinds of checks (revisions). For example, an inspector can come to a food company to find out the sanitary condition or to control the quality of the products. Or, the state auditor may visit the tax service to find out how well it performs its duties.
However, it should be understood that the work of the auditor involves only checking and examining the specified enterprise. Consequently, he cannot issue any decrees or orders. The official transfers all the information received to the appropriate authorities, and they already decide what to do next.
Railway Revision Service
Every railroad employee knows who the auditor is. Indeed, in their life, this employee takes a special position. But let's talk about everything in order.
According to historical reports, this post was introduced in 1937. The reason for this was the deterioration in the quality of work of railway employees, which often led to the appearance of danger on the tracks. Therefore, the authorities decided to create a special control apparatus that will monitor everything that happens on the railway.
It should be noted that this service fully justified its responsibilities. Therefore, over the years, the powers of the auditor only expanded and expanded. And now the railway service monitors both the tracks and trains themselves, and the documentation accompanying such activities. Also, without her permission, no repair or construction can be completed.
Financial Audit Commission
Relatively recently, the position of auditor has appeared in the financial sector. And to be more precise, such a thing as a revision commission was established. Its main task is to monitor the financial activities of the company, search for gaps in the documentation and identify shadow accounting.
In this case, the members of the audit commission are determined by the joint-stock company or the board of directors. In their eyes, it is an independent organization that is impartially fulfilling its duties. This is the only way owners can be sure that their assets are really profitable, and not unnecessary ballast.
As for government agencies, similar checks are also carried out here. And this function is performed by a special financial department called the Accounts Chamber.
