Designs and operates information and reporting systems, procedures and controls to meet external financial reporting requirements. Registration or licensing is required
会计学学士学位或者专业会计硕士学位
Bachelor Degree (Level 7) qualification majoring in accountancy or Graduate Diploma in Professional Accounting (Level 7)
AND
新西兰特许会计师协会会员或临时会员，至少一年毕业后相关工作经验
membership or provisional membership with the New Zealand Institute of Chartered Accountants
AND
a minimum of one year's relevant post- qualification work experience.
Designs and operates information and reporting systems, procedures and controls to meet external financial reporting requirements. Registration or licensing is required.
Auditors examine the financial statements of companies and provide an opinion
on whether the statements provide an accurate view of the company’s financial
performance. Auditors also review the accounting systems and procedures of
organisations.
Auditors work indoors in offices, in their own organisations or in clients’
organisations. They may need to travel to undertake their work. Working hours
are usually regular although may be long when working to deadlines.
How much can I expect to earn?
Full-time employed Auditor earn an average of $1487 per week. The [average
annual salary for this job is $77324 excluding super.]
Personal requirements
strong mathematical ability
good problem-solving skills
organisational skills
good communication and interpersonal skills
able to work well under pressure
eye for detail
have a methodological approach to tasks.
This job also involves:
Mainly indoor work
Workers performing these jobs would usually be expected to spend more than
three-quarters of their day indoors, in an office, factory or other enclosed
area protected from the weather.
Reading or writing
These jobs require moderate or better reading and writing skills. Workers may
be expected to prepare, understand or act on written materials, such as
letters or reports. People may wish to avoid these jobs if their reading or
writing English skills are limited to a small range of words or phrases and
symbols. Jobs remaining may still require very basic reading or writing
skills.
Sitting for long periods
The main duties and tasks involved in these jobs are usually performed sitting
down at a desk, counter, workbench or other location for periods of at least
two hours at a stretch.
This occupation offers jobs at the following skill levels:
Professional Jobs
Jobs in this group usually require completion of a recognised Bachelor Degree,
or extensive relevant experience. Some jobs also require post-graduate study,
such as a Graduate Certificate, Graduate Diploma or Master Degree.
Study requirements
At school, you can study these subject(s) to get a good foundation for this
occupation:
Computing Studies
School subjects that include some aspect of COMPUTING STUDIES provide a useful
background to these jobs. In some cases a computer studies-related subject is
a pre-requisite for entry to courses that provide the training for the job.
Economics
School subjects that include some aspect of ECONOMICS provide a useful
background to these jobs. In some cases an economics-related subject is a pre-
requisite for entry to courses that provide the training for the job.
Mathematics
School subjects that include some aspect of MATHEMATICS provide a useful
background to these jobs. In some cases a mathematics-related subject is a
pre-requisite for entry to courses that provide the training for the job.
Duties and tasks of an Auditor
Auditors may perform the following tasks:
give an independent opinion on the financial performance of an organisation, and the extent to which its obligations are met
verify the accuracy of information in the accounting records
verify that assets and liabilities mentioned in reports in fact exist
prepare financial statements and reports for senior management, shareholders and statutory bodies
arrange pre-audit meetings with taxpayers to discuss the scope and process of the audit
prepare audit reports, and follow up on actions and issues arising from these reports
assess the efficiency and effectiveness of an organisation, be it a private company or a government department
examine the records of government departments, statutory and municipal authorities and government-owned enterprises
advise clients on ways to improve their accounting systems, policies and procedures throughout the audit process
assist in a business stocktake and valuation of a business
follow up on actions required as a result of report findings.
External auditors must assist in the planning and scope of all audit engagements. This includes coordinating and requesting the financial records and materials the client needs to produce.
The auditor helps develop a list of all company employees who will be interviewed during the audit process.
The auditor establishes what financial areas and records will be examined. This will generally include the accounts receivable (AR) records, account reconciliation reports and financial statements.
The planning phase includes assigning staff and senior auditors to the engagement, assigning the workload to the auditors and setting the engagement dates.
Once the audit begins, the external auditor is responsible for reviewing all of the required materials for accuracy. This includes all of the account and vendor verification work, account reconciliation reports as well as financial statements and ratio analysis reports.
Ratio analysis is the use of financial statement information to determine a company’s liquidity and solvency.
The external auditor must complete the audit in accordance with all compliance guidelines, including Generally Accepted Auditing Standards (GAAS) and Generally Accepted Accounting Principles (GAAP).
The auditor evaluate the client’s controls and procedural standards. The controls include proper separation of duties for financial staff as well as a consistent process for reconciling inventory, AR, vendor billings and general ledger accounts.
Once the audit is complete, the auditor is responsible for writing an report that outlines the results.