noc_code: “11100”
noc_version: “2021.0”
translation_mode: “basic”
title_en: “Financial auditors and accountants”
title_zh: “财务审计师和会计师”
official_url: “https://noc.esdc.gc.ca/Structure/NOCProfile?GocTemplateCulture=en-CA&code=11100&version=2021.0”
description: “Complete NOC profile for Financial auditors and accountants (NOC 11100) in basic translation mode - 100% faithful to official data, bilingual Chinese-English, enhanced with emojis for better readability. Contains occupation definition, job titles, main duties, employment requirements and TEER category system. No salary or employment inference included in basic mode.”
keywords:
- NOC 11100
- 11100 Financial auditors and accountants
- 11100 财务审计师和会计师
- 11100 NOC 2021
tags: - noc-1
- teer-1
- basic-mode
NOC 11100 财务审计师和会计师 | Financial auditors and accountants
关键信息速览 | Key Information
| 内容 | |
|---|---|
11100 |
职业概述
Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. They are employed by private sector accounting and auditing firms or departments and public sector accounting and auditing departments or units, or they may be self-employed. Articling students in accounting firms are included in this unit group.
|
TEER 类别 | TEER 1 |
|
主要类别 | 1 - 商业、金融和行政职业 (Business, finance and administration occupations) |
|
主要组别 | 11 - 金融和商业专业职业 (Professional occupations in finance and business) |
|
次要组别 | 111 - 金融专业职业 (Professional occupations in finance) |
|
次级组别 | 1110 - 审计师、会计师和投资专业人员 (Auditors, accountants and investment professionals) |
|
数据版本 |
NOC 2021 Version 1.0 |
📍 职业层级 | Occupational Hierarchy
NOC 11100 财务审计师和会计师在 NOC 2021 分类体系中的位置:
1 商业、金融和行政职业
└── 11 金融和商业专业职业
└── 111 金融专业职业
└── 1110 审计师、会计师和投资专业人员
└── 11100 财务审计师和会计师 ⭐ 您在这里
📖 职业定义 | Definition
NOC 11100 财务审计师和会计师审查和分析 (examine and analyze) 个人和机构 (individuals and establishments) 的会计 (accounting) 和财务记录 (financial records),以确保准确性 (accuracy) 并符合 (compliance with) 既定会计标准 (established accounting standards) 和程序 (procedures)。会计师计划 (plan)、组织 (organize) 和管理 (administer) 个人和机构的会计系统 (accounting systems)。他们受雇于 (are employed by) 私营部门的会计和审计公司或部门 (private sector accounting and auditing firms or departments) 和公共部门的会计和审计部门或单位 (public sector accounting and auditing departments or units),或者他们可能是个体经营者 (self-employed)。会计师事务所的实习学生 (Articling students in accounting firms) 也包括在此单元组中。
📄 **NOC 11100 财务审计师和会计师** 英文原文 | View Original English Definition
Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. They are employed by private sector accounting and auditing firms or departments and public sector accounting and auditing departments or units, or they may be self-employed. Articling students in accounting firms are included in this unit group.
💼 职位名称示例 | Illustrative Examples
NOC 11100 财务审计师和会计师职业的常见职位名称包括:
会计师 (Accountant)
首席会计师 (Chief accountant)
财务审计师 (Financial auditor)
所得税专家 (Income tax expert)
工业会计师 (Industrial accountant)
内部审计师 (Internal auditor)
📋 **NOC 11100 财务审计师和会计师** 完整职位名称索引 | Complete Index of Titles
完整职位名称索引 | Complete Index of Titles
会计师 (Accountant)- 会计师-审计长 (Accountant-controller)
- 会计师主管 (Accountants supervisor)
- 会计审计长 (Accounting controller)
- 分析师-会计师 (Analyst-accountant)
- 助理审计长 (Assistant controller)
- 审计部门主管 - 税务 (Audit unit head - taxation)
- 审计师 - 财务 (Auditor - finance)
- 审计师-特许会计师 (CA) (Auditor-chartered accountant (CA))
- 审计师主管 (Auditors supervisor)
- 银行分行会计师 (Bank branch accountant)
- 银行准备金审计师 (Bank reserves auditor)
- 破产受托人 (Bankruptcy trustee)
- 预算会计师 (Budget accountant)
- 注册会计师 (CGA) (Certified general accountant (CGA))
- 注册管理会计师 (CMA) (Certified management accountant (CMA))
- 特许会计师 (CA) (Chartered accountant (CA))
- 特许会计师 (CA) 学生 (Chartered accountant (CA) student)
- 特许专业会计师,注册会计师 (CPA, CGA) (Chartered professional accountant, certified general accountant (CPA, CGA))
- 特许专业会计师,注册管理会计师 (CPA, CMA) (Chartered professional accountant, certified management accountant (CPA, CMA))
- 特许专业会计师,特许会计师 (CPA, CA) (Chartered professional accountant, chartered accountant (CPA, CA))
- 首席会计师 (Chief accountant)
- 索赔会计师 (Claims accountant)
- 计算机审计专家 (Computer audit specialist)
- 成本会计师 (Cost accountant)
- 成本会计主管 (Cost accounting supervisor)
- 部门会计师 (Departmental accountant)
- 部门审计长 - 会计 (Division controller - accounting)
- 现场审计师 - 财务 (Field auditor - finances)
- 财务会计师 (Financial accountant)
- 财务审计师 (Financial auditor)
- 财务控制官 (Financial control officer)
- 财务管理官 (Financial management officer)
- 财务管理官 - 养老金计划分析 (Financial management officer - pension plan analysis)
- 财务管理官 - 计划预算 (Financial management officer - program budgeting)
- 总会计师 (General accountant)
- 所得税调整员 (Income tax adjuster)
- 所得税顾问 (Income tax adviser)
- 所得税咨询师 (Income tax consultant)
- 所得税专家 (Income tax expert)
- 所得税调查员 (Income tax investigator)
- 所得税专家 (Income tax specialist)
- 工业会计师 (Industrial accountant)
- 工业审计师 (Industrial auditor)
- 中级会计师 (Intermediate accountant)
- 内部审计项目经理 (Internal audit project manager)
- 内部审计主管 - 财务 (Internal audit supervisor - finances)
- 内部审计师 (Internal auditor)
- 内部审计师 - 财务 (Internal auditor - finances)
- 内部审计师主管 - 财务 (Internal auditors supervisor - finances)
- 机器处理会计师 (Machine processing accountant)
- 管理会计师 (Management accountant)
- 管理会计主管 (Management accounting chief)
- 制造会计师 (Manufacturing accountant)
- 工厂会计师 (Plant accountant)
- 工厂审计长 (Plant controller)
- 生产会计师 (Production accountant)
- 项目会计师 (Project accountant)
- 房地产会计师 (Property accountant)
- 公共会计师 (Public accountant)
- 公共会计师主管 (Public accountants chief)
- 公共会计师主管 (Public accountants supervisor)
- 再保险分析师 (Reinsurance analyst)
- 销售审计师 - 财务 (Sales auditor - finances)
- 高级会计分析师 (Senior accounting analyst)
- 高级成本会计师 (Senior cost accountant)
- 高级实习审计师 (Senior intern auditor)
- 税务会计师 (Tax accountant)
- 税务顾问 (Tax adviser)
- 税务分析师 (Tax analyst)
- 税务审计师 (Tax auditor)
- 税务咨询师 (Tax consultant)
- 税务评估师 (Tax evaluator)
- 税务审查员 (Tax examiner)
- 税务专家 (Tax expert)
- 税务专家 (Tax specialist)
- 税务裁定官 (Taxation rulings officer)
📋 主要职责 | Main Duties
NOC 11100 财务审计师和会计师执行以下部分或全部职责 (performs some or all of the following duties):
财务审计师
- 审查和分析 (Examine and analyze) 日记账和分类账分录 (journal and ledger entries)、银行对账单 (bank statements)、存货 (inventories)、支出 (expenditures)、纳税申报表 (tax returns) 以及个人 (individuals)、组织内部门 (departments within organizations)、企业或其他机构 (businesses or other establishments) 的其他会计和财务记录 (other accounting and financial records)、文件 (documents) 和系统 (systems),以确保财务记录准确性 (financial recording accuracy) 并符合 (compliance with) 既定会计标准 (established accounting standards)、程序 (procedures) 和内部控制 (internal controls)。
- 准备 (Prepare) 详细审计发现报告 (detailed reports on audit findings),并提出建议 (make recommendations) 以改进个人或机构的会计和管理实践 (improve individual or establishment’s accounting and management practices)。
- 对企业进行现场审计 (Conduct field audits of businesses),以确保符合 (ensure compliance with) 《所得税法》(Income Tax Act)、《加拿大商业公司法》(Canadian Business Corporations Act) 或其他法定要求 (other statutory requirements) 的规定 (provisions)。
- 可 (May) 监督 (supervise) 客户机构内 (within client’s establishment) 负责会计 (in charge of accounting) 的其他审计师 (other auditors) 或专业人员 (professionals)。
会计师
- 计划 (Plan)、设置 (set up) 和管理 (administer) 会计系统 (accounting systems),并为个人 (individuals)、组织内部门 (departments within organizations)、企业 (businesses) 和其他机构 (other establishments) 准备财务信息 (prepare financial information)。
- 审查 (Examine) 会计记录 (accounting records),并准备 (prepare) 财务报表 (financial statements) 和报告 (reports)。
- 开发和维护 (Develop and maintain) 成本查找 (cost finding)、报告 (reporting) 和内部控制程序 (internal control procedures)。
- 审查 (Examine) 财务账户 (financial accounts) 和记录 (records),并根据 (from) 会计记录 (accounting records) 准备所得税申报表 (prepare income tax returns)。
- 分析 (Analyze) 财务报表 (financial statements) 和报告 (reports),并提供 (provide) 财务 (financial)、商业 (business) 和税务建议 (tax advice)。
- 可 (May) 担任 (act as) 破产程序中的受托人 (a trustee in bankruptcy proceedings)。
- 可 (May) 监督 (supervise) 和培训 (train) 实习学生 (articling students)、其他会计师 (other accountants) 或行政技术人员 (administrative technicians)。
📄 **NOC 11100 财务审计师和会计师** 英文原文 | View Original English Main Duties
This group performs some or all of the following duties:
- Financial auditors
- Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of individuals, departments within organizations, businesses or other establishments to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controlsPrepare detailed reports on audit findings and make recommendations to improve individual or establishment’s accounting and management practicesConduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirementsMay supervise other auditors or professionals in charge of accounting within client’s establishment.AccountantsPlan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishmentsExamine accounting records and prepare financial statements and reportsDevelop and maintain cost finding, reporting and internal control proceduresExamine financial accounts and records and prepare income tax returns from accounting recordsAnalyze financial statements and reports and provide financial, business and tax adviceMay act as a trustee in bankruptcy proceedingsMay supervise and train articling students, other accountants or administrative technicians.
- Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of individuals, departments within organizations, businesses or other establishments to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls
- Prepare detailed reports on audit findings and make recommendations to improve individual or establishment’s accounting and management practices
- Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements
- May supervise other auditors or professionals in charge of accounting within client’s establishment.
- Accountants
- Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishmentsExamine accounting records and prepare financial statements and reportsDevelop and maintain cost finding, reporting and internal control proceduresExamine financial accounts and records and prepare income tax returns from accounting recordsAnalyze financial statements and reports and provide financial, business and tax adviceMay act as a trustee in bankruptcy proceedingsMay supervise and train articling students, other accountants or administrative technicians.
- Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishments
- Examine accounting records and prepare financial statements and reports
- Develop and maintain cost finding, reporting and internal control procedures
- Examine financial accounts and records and prepare income tax returns from accounting records
- Analyze financial statements and reports and provide financial, business and tax advice
- May act as a trustee in bankruptcy proceedings
- May supervise and train articling students, other accountants or administrative technicians.
🎓 任职要求 | Employment Requirements
NOC 11100 财务审计师和会计师任职必备条件:
📚 学历要求 | Educational Requirements
特许专业会计师,特许会计师 (CPA, CA):
- 需要 (require) 大学学位 (university degree);
- 以及
- 需要 (and completion of) 经省级特许会计师协会批准的专业培训计划 (a professional training program approved by a provincial Institute of Chartered Accountants);
- 以及
- 视省份而定 (depending on the province),需要 (either) 两年或 30 个月 (two years or 30 months) 的在职培训 (on-the-job training);
- 以及
- 成功通过 (upon successful completion of) 统一评估 (Uniform Evaluation (UFE)) 后 (membership in) 成为省级特许会计师协会成员 (a provincial Institute of Chartered Accountants)。
特许专业会计师,注册会计师 (CPA, CGA) 和 特许专业会计师,注册管理会计师 (CPA, CMA):
- 需要 (require) 大学学位 (university degree);
- 以及
- 需要 (and completion of) 批准的培训计划 (an approved training program) 和数年 (several years of) 在职培训 (on-the-job training);
- 以及
- 所有省份和地区 (in all provinces and territories) 都需要 (required) 监管机构的认证 (certification with a regulatory body)。
审计师:
- 需要 (require) 大学学位 (university degree) 和 (and) 相关领域的硕士学位 (a master’s degree in a related field may be required for the management of large commercial loans)。
- 需要 (require) 作为特许专业会计师 (CPA, CA)、注册会计师 (CPA, CGA) 或注册管理会计师 (CPA, CMA) 的教育 (education)、培训 (training) 和认可 (recognition);
- 以及
- 需要 (and some experience as) 会计师的某些经验。
- 审计师可能需要 (may require) 内部审计师协会 (Institute of Internal Auditors) 的认可。
破产受托人:
- 作为破产程序的受托人 (To act as a trustee in bankruptcy proceedings),审计师和会计师必须持有 (must hold) 破产受托人执照 (a licence as a trustee in bankruptcy)。
公共会计实践:
- 省级或地区 (provincial or territorial) 管理机构 (governing body) 通常要求 (usually required) 会计师和审计师 (accountants and auditors) 执业公共会计 (practising public accounting) 需获得执照 (Licensing)。
对应加拿大学历框架:TEER 1(大学学位职业,通常需要学士、硕士或博士学位)
📄 **NOC 11100 财务审计师和会计师** 英文原文 | View Original English Employment Requirements
- Chartered professional accountants, chartered accountants (CPA, CA) require a university degree
and
completion of a professional training program approved by a provincial Institute of Chartered Accountants and, depending on the province, either two years or 30 months of on-the-job training
and
membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE). - Chartered professional accountants, certified general accountants (CPA, CGA) and chartered professional accountants, certified management accountants (CPA, CMA) require a university degree
and
completion of an approved training program and several years of on-the-job training
and
certification with a regulatory body is required in all provinces and territories. - Auditors require education, training and recognition as indicated for chartered professional accountants, chartered accountants (CPA, CA), chartered professional accountants, certified general accountants (CPA, CGA) or chartered professional accountants, certified management accountants (CPA, CMA)
and
some experience as an accountant. - Auditors may require recognition by the Institute of Internal Auditors.
- To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
- Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.
💡 附加信息 | Additional Information
📈 职业发展与流动性 | Career Progression and Mobility
随着经验的积累 (with experience),有可能晋升 (Progression is possible) 到审计或会计管理职位 (auditing or accounting management positions)。
三种专业会计资格之间 (among the three professional accounting designations) 的流动性有限 (There is limited mobility):特许专业会计师,特许会计师 (CPA, CA);特许专业会计师,注册会计师 (CPA, CGA);以及特许专业会计师,注册管理会计师 (CPA, CMA)。
📄 **NOC 11100 财务审计师和会计师** 英文原文 | View Original English Additional Information
- Progression to auditing or accounting management positions is possible with experience.
- There is limited mobility among the three professional accounting designations: chartered professional accountant, chartered accountant (CPA, CA); chartered professional accountant, certified general accountant (CPA, CGA), and chartered professional accountant, certified management accountant (CPA, CMA).
🚫 排除职业 | Exclusions
以下职业不属于 NOC 11100 财务审计师和会计师类别:
会计技术员和簿记员 (Accounting technicians and bookkeepers)
参见 12200 会计技术员和簿记员
财务经理 (Financial managers)
参见 10010 财务经理
政策和项目研究员、顾问和官员 (Policy and program researchers, consultants and officers)
参见 4140 政策和项目研究员、顾问和官员
📊 TEER 系统说明 | TEER Category System
NOC 11100 财务审计师和会计师对应 TEER 1 大学学位职业 (Occupations usually require a university degree)。
TEER (Training, Education, Experience and Responsibilities) 是 NOC 2021 引入的新分类系统,替代了旧版 NOC 2016 的技能水平分类 (Skill Level)。
🎯 TEER 1 - 大学学位职业特征
TEER 1 包括:
- 通常需要学士 (bachelor’s)、硕士 (master’s) 或博士学位 (doctorate)。
典型要求:
- 完成大学学士学位 (completion of a university bachelor’s degree);或
- 完成数年的大学 (several years of university) 或大专 (college) 教育,并具备数年相关经验 (several years of experience),以及特定的专业培训 (specific training)。
职位特点:
- 需要高水平的专业知识 (high level of specialized knowledge)。
- 复杂问题解决能力 (complex problem-solving skills)。
- 独立判断和决策 (independent judgment and decision-making)。
TEER 系统完整分类:
| TEER 类别 | 说明 | 典型要求 |
|---|---|---|
| TEER 1 | 管理职业 | 大学学位或大专+经验 |
| TEER 1 | 大学学位职业 | 学士/硕士/博士学位 |
| TEER 1 | 大专/学徒职业 | 2-3年大专文凭或学徒训练 |
| TEER 1 | 中学后教育职业 | 2年以下大专或学徒训练 |
| TEER 1 | 中学教育职业 | 高中文凭或数周在职培训 |
| TEER 1 | 短期培训职业 | 短期工作示范或在职培训 |
微出国版权声明 | Copyright Notice
本内容基于 Employment and Social Development Canada (ESDC) NOC 2021 Version 1.0 和 Statistics Canada 官方数据整理,由 微出国 (veryvisa.com) 编译制作。
数据来源 | Data Sources:
- ESDC NOC 2021 Unit Group 11100: https://noc.esdc.gc.ca/Structure/NOCProfile?GocTemplateCulture=en-CA&code=11100&version=2021.0
- NOC 2021 Introduction: https://www.statcan.gc.ca/en/subjects/standard/noc/2021/introduction
翻译模式 | Translation Mode: 基础模式 (Basic Mode) - 100% 忠实于官方数据,不包含联网搜索的薪资和就业推断信息。本文档仅翻译 JSON 原文字段,使用 emoji 美化和中英文对照增强可读性。