Recently, young entrepreneurs are increasingly realizing that an auditor is a serious profession that helps to monitor and develop business in the future. Previously, this specialist was associated with danger and risk, because if serious errors were found, the accountant of the enterprise received the appropriate punishment. Now the auditor is an inspector capable of not only timely checking the financial statements of the organization, but also developing a number of recommendations to improve efficiency and improve the quality of work.
Moreover, high demands are placed on a specialist of such a wide profile, because during the work he must be impartial and absolutely fair. The fate of the enterprise in the future largely depends on the results of the audit.
That is why the legislation establishes that the auditor cannot inspect the company if it is in a kinship with the head or other responsible person. The specialist himself is interested in the correctness and accuracy of the studies, as his work is checked by higher organizations, and this affects the reputation of the entire audit firm.
Of course, there is a discount on the “human” factor, because we are people, which means that we tend to make mistakes.
Nevertheless, the auditor is the main controller of the results of the financial and economic activities of the economic entity. Therefore, such qualities as attentiveness, objectivity, accuracy, education should be inherent in him. In addition to a deep knowledge of economic sciences, you will have to master law, and you need to know the legislation perfectly. A specialist in this profile should be interested in any changes and additions to the code of laws, because this affects the activities of enterprises controlled by him.
The Auditors Guild always adheres to the basic rule that the inspector must make every effort to improve the financial situation of the audited company, and not to create crisis situations. Therefore, employees of the accounting department do not need to be intimidated, but work with them in tandem. Only then will it be possible to achieve the desired result as soon as possible. Coherence of activities means that the inspector will quickly receive the requested information, and accountants will promptly correct the errors and shortcomings identified.
The Institute of Internal Auditors also calls for accountability and discipline. A specialist should not only give a result about the correctness of reporting from a mathematical point of view, but also develop a set of measures to minimize costs in the field of taxation, increase the efficiency of use of the existing resource base, as well as competent organization of management at the enterprise.
In conclusion, I want to note that for many specialists, an auditor is a profession that pays well, so you should try yourself in this area. However, the income of the audit company and its employees entirely depends on the reputation, and therefore on the quality of work. To achieve the desired results, you will have to work hard and work on yourself daily.