managerial staff of any company gaining a very demand, and often, in addition to the diploma, from the applicant require seniority and experience.However, even such a strict selection of the head does not give full confidence in the correctness of the financial affairs of the company.After all, laws are constantly making adjustments, keep an eye on that sometimes it is simply impossible, without being distracted from the immediate daily duties.To help in such situations can be experienced independent auditors.These professionals for a minimum period of time not only to check the activities of the enterprise, but also give professional advice aimed at improving management processes.To see this, it should be more detail to find out who the auditor is and what his immediate duties.
Patrimony
word "auditor" comes from the Latin auditor - listen.Therefore, in the XVII-XVIII centuries it was applied to all students who have the right to listen to the lesson of another student and give him praise.A little later, this definition was fit positions that could only get people with respect and vast experience in a particular activity.While the activity of auditor was to test a large administrative than financial affairs.In other words, it was an independent manager who helped organize the work of the owner of the enterprise.But already pre-revolutionary Russia interpreted the term "auditor" quite differently and called them to military lawyers, secretaries in military courts, the prosecutor's duties are performed.Today, the profession has gained a clear border activities, which are based on a documentary revision of the turnover of enterprises and advice in setting up accounting and tax accounting.
basic conditions of activity of the auditor profession
Today the audience gets the students in many universities of the Russian Federation.However, the diploma - only the first stage of professional development, as in accordance with applicable law to engage in audit activity can only IP or self-regulatory organizations.In addition, all who choose to link their activities with the help of audits and businesses, from 2010 to be made in the state register, be certified and pass qualifying exams unified certification commission.Only after this long journey graduate can safely call themselves "auditor".In addition, the certification will be required to undergo regular refresher courses, no matter in what field of activity is carried out, whether IP or state control.After taking his post legally required to do their specialist handbook for the Federal Law N 307-FZ "On Auditing Activities" of 30.12.2008, which clearly explains who the auditor is and what his duties.
What should know the professional
auditor should know all the details, not only accounting, management, and tax accounting.Moreover, he must understand how to build and run the business plans as the work is underway, and where to find the weak points of its organization.After all, without these basics can not be checked even the current documentation, not to mention the individual balance sheet items or the distribution of funding.In addition, in the course of the auditor's work is very important knowledge in areas such as internal controls, corporate governance, and economic analysis, statistics, risk management and strategic planning.With these skills and being able to apply them in practice, the professional will be able not only to detect errors, but also to find the most efficient way to correct them.Many, not knowing who the auditor, according to his work simple and insignificant.However, such speculation has nothing to do with the truth.Auditing services - it is a complex job that requires constant attention, knowledge, does not tolerate laziness and carelessness.
easy to be an auditor?
the west auditing organizations exist for a long time, and almost all private companies use their services.In our country, where not everyone knows who is the auditor, the profession has a hard time.Most managers are not ready to overcome stereotypes and experienced independent trust.More and legislation changes with surprising activity, often come into force new laws and amendments are made to existing ones.Therefore, to meet the auditor rank, you must constantly work on yourself: improve their skills, to fill knowledge and proper use of all this in practice.
