Auditor

Audit activity is a type of business activity. It consists in carrying out independent departmental audits of the accounting and financial statements of economic entities. The main purpose of auditing is to establish the accuracy of financial and accounting statements, as well as to verify the compliance of various financial and business operations with current legislation. It should be noted that both auditors and audit firms are not allowed to engage in other types of business.

Audits can be mandatory and proactive, in the latter case they are carried out by the decision of the enterprise itself, where the audit takes place. In the conditions of the Russian reality, such actions are often of an advertising nature, and major shortages are found after the bankruptcy of the enterprise.

Audit activities can be carried out by both individuals and legal entities (audit firms). And those and others may engage in auditing activities only after obtaining a license for its implementation. An individual may engage in auditing activities only with a Qualification Certificate from the Ministry of Finance. To obtain a certificate, you need experience in the field of auditing, the availability of legal or economic education and passing exams. There are four types of such certificates. Most often, specialists are required with a general audit certificate. Much less frequently required are specialists in banking audit, audit of exchanges, extra-budgetary funds and investment institutions, and audit of insurance organizations.

In many large companies, holding companies there are specialists of internal audit. People with similar terms of reference used to be called, and now they are called accountants and auditors.

A highly qualified auditor who relies on a significant remuneration for his labor must possess both domestic and Western accounting systems - GAAP. IAS knowledge requirements are less common. Recently, an almost mandatory additional requirement for such specialists was the knowledge of the SUN accounting program (automated system for transferring the domestic accounting system to the Western standard).

In contrast, for example, from the chief accountant, the work of the auditor is associated with business trips to enterprises - the accounting and financial statements are usually checked on the spot.

As a result of the crisis, the volume of work of audit firms sharply decreased. At the same time, the salaries of the most qualified specialists working in the representative offices of foreign audit companies and in the field of internal audit of enterprises with foreign capital participation have remained almost unchanged and range from $ 800 to $ 1,500. Specialists who do not have a certificate of the Ministry of Finance and do not have knowledge of the western accounting system, agree to a minimum wage of 5,000 rubles. In general, it can be said that in the field of auditing, as in many others, after the crisis some average wage rates have not yet been formed.