When the word “auditor” is pronounced, everyone instantly recalls Gogol’s famous phrase in the play of the same name. But if you leave jokes, then the auditor is still a very relevant profession. These people are also called auditors.
Who is the auditor
To ensure a correct assessment of the situation in a single unit, in an enterprise, in a particular sector of the economy or in the country as a whole, various control methods are used. Thanks to him, the achievement of set goals is ensured. Therefore, it can be argued that control is one of the main means of developing a course and resolving all issues that will ensure adequate activity of the controlled facility.
The performance of these functions is entrusted to the control and audit units operating in enterprises and institutions. And the specialists involved in this are auditors.
Based on the foregoing, it can be argued that the auditor is a specialist, most often having an economic higher education, certain work experience and authorized by the management to conduct an audit - an audit of the economic and financial activities of an institution, enterprise or unit.
History of the profession
The meaning of the word auditor, derived from the ancient Latin revisor, is interpreted as "reviewer".
The history of the named profession dates back to Ancient China, Greece and Rome. So, control over the revenues and expenditures of the state in Athens in the fifth century. BC e. carried out the National Assembly. All financial operations in the Roman Empire were controlled by the Senate and the staff of hired auditors. Therefore, we can safely say that the auditor is a profession that has existed for many centuries.
The first law prescribing annual audits at British enterprises appeared in the 60s of the XIX century. At the same time, similar laws were approved in France and other developed countries in Europe. The reason for this was the different interests of the direct owners of certain industries and their managers.
Not trusting financial information from accountants, owners and shareholders of enterprises invited special auditors (auditors) in order to verify the correctness of the reports received from subordinates.
The main functions of the auditor
Today, the profession of an auditor is a job that requires not only accounting knowledge, but also certain personal qualities from the employee.
Carrying out audits, in accordance with the provisions and instructions in force at the enterprise, he must quickly and competently understand all accounting documents. To draw up reports on the results of inspections according to the prescribed deadlines. Make advisory opinions on the elimination of defects and gross violations based on the results of control audits.
In addition, the auditor is entrusted with the control of the reliability of accounting for all material and technical and basic resources, as well as the display of cash flows of the organization. The accountant auditor should monitor the use of materials, electricity, compliance with the costs laid down in the estimates.
Organization of inventory and the state of accounting is also one of the most important functions of the auditor. This may include control over the timing and size of tax transfers, as well as salary payments.
What knowledge should the auditor have
Responsible work, requiring the ability to make decisions on which the development of the enterprise depends, is performed not only by the head, but also by an employee with a specialty of an accountant-auditor.
The meaning and origin of the word is fully consistent with the knowledge that this specialist should have.
- He is obliged to competently navigate in the prescriptive documents, as well as in the materials of the methodological and normative areas, giving recommendations regarding the organization of financial statements.
- Knowledge of the forms and methods of preparation of accounting documentation is also necessary to perform the functions of an auditor.
- His work should be aimed at the correct conduct of audit of documentation, compliance with the standards of accounting of property of the enterprise. The examiner should be able to read the plans and correspondence of certain accounts.
- Understanding the laws relating to financial and economic activities, the economic development of an enterprise, the organization of production and labor processes, as well as the methods for managing them, is equally important for the quality work of the auditor.
- A qualified specialist can freely navigate the market management methods, labor legislation, labor protection regulations.
Only an ignorant person can ask what an auditor is. Educated people know that this is a very complex, responsible and demanding considerable experience and knowledge profession.
