Accountant Auditor

1. General characteristics of the profession

The person carrying out documentary audits of the economic and financial activities of enterprises.

2. Official duties

Performs, in accordance with the current regulations and instructions, planned and on special assignments, documentary audits of the economic and financial activities of enterprises for the accounting of property, liabilities and business transactions, as well as their subdivisions that are on an independent balance sheet. Timely draws up the results of the audit and submits them to the appropriate authority to take the necessary measures. Gives operational instructions to the managers of the audited facility on the elimination of violations and deficiencies identified, conducting control checks on work performed Controls the accuracy of the accounting of incoming fixed assets, inventories and cash, timely reflection in the accounts of accounting operations associated with their movement, the correctness of the expenditure of materials, fuel, electricity, cash, compliance with cost estimates, reporting on the basis of source documents , as well as the organization of the inventory and accounting in the departments of the enterprise, as well as the observance of the deadlines for the transfer of taxes and fees Ata wages. Participates in the development and implementation of measures aimed at improving the efficiency of the use of financial resources, strengthening control over the economic and financial activities of an enterprise, ensuring the safety of property of the enterprise and proper organization of accounting. Takes the necessary measures for the use of modern technical equipment. Supervises the activities of employees of the company on accounting and reporting.

3. Qualification requirements

Accountant-auditor of I category: higher professional (economic) education and work experience in the position of Accountant-auditor of II category for at least 3 years. Accountant-auditor of the II category: higher professional (economic) education without presenting requirements for work experience or secondary professional (economic) education and work experience as an accountant-auditor for at least 3 years. Accountant-auditor: secondary vocational (economic) education without requirements for work experience or special training in the established program and work experience in accounting and control for at least 3 years