Sooner or later, a specialist who has at least some relation to accounting begins to wonder whether he should become an auditor? But for this you need to have a qualification certificate, which the Intercon-Intellect Educational and Methodological Center will help you obtain.

What is needed to obtain a qualification certificate?

Firstly, it is necessary to comply with the following formal requirements provided for Article 11 of the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ:

• availability of higher education obtained from a state accredited educational institution of higher professional education;
• work experience related to auditing activities, or maintaining accounting records and preparing accounting (financial) statements for about the day of announcement of the results of the qualifying exam, at least three years. At least two of the last three years of the specified experience must be spent working in an audit organization.

Secondly, it is necessary to have a set of certain qualities, which can be called informal requirements for an applicant for the audit profession. For example. A high-quality auditor must be able to concentrate his attention, be patient, careful and thoughtful. At the same time, you must be prepared for the fact that in many cases the work of an auditor involves frequent business trips, constant change of situations and communication with a variety of people. In addition, the auditor must be a “professional nerd” - love to scrutinize documents and, at the same time, be able to work in a variety of teams, i.e. be sociable.

Like an accountant, an auditor works with financial documents. He must have a large amount of continuously “updated” knowledge - always be aware of the constantly changing regulatory framework. Moreover, unlike an accountant dealing with one enterprise, the auditor must have professional knowledge of the entire range of accounting features in various sectors of economic activity, and therefore be able to learn.

The auditor constantly has to carefully study many documents in a short time, and therefore, be able to quickly adapt and quickly understand new financial and accounting situations. When working with numbers and documents, the auditor must navigate the specifics of accounting in various industries in order to competently formulate and defend his point of view. The auditor always signs his conclusions and bears the corresponding responsibility, while the worst thing for an auditor is to lose an impeccable reputation. Therefore, the most important characteristics of a true auditor are integrity and professional integrity.

If you have firmly decided to become an auditor, you have a higher education, and you are convinced that you have the qualities necessary to master the prestigious profession of an auditor, then you have a direct path to the Intercon-Intellect Educational and Methodological Center.

How is Intercon-Intellect ready to help you?

To begin with, it will be useful for you to acquire basic knowledge of auditing. For this purpose, the Training Center has developed a special course “Auditor Assistant. Practical aspects of participation in an audit". Upon completion of the training, students receive a real opportunity to get a job in an audit organization, which is simply necessary to obtain seniority and experience, without which, in accordance with Federal Law No. 307-FZ "On Auditing Activities", it is impossible to obtain an auditor qualification certificate. Work experience in an audit company on the day the results of the qualification exam are announced must be at least two years.

Another important positive aspect of completing the “Assistant Auditor” course. Practical aspects of participation in an audit” is that all course participants are included in the register of “Auditor Assistants” of the SRO RSA.

To gain confidence in their abilities, to bring the knowledge required by the auditor to the required level, and thereby maximize the chances of obtaining an auditor certificate, applicants can visit specialized centers such as the RSA UMC.

Qualifying exam consists of two parts: computer testing and written work.

Only applicants who have passed computer testing and paid for admission to perform written work are allowed to take part in written work.

To answer all computer testing questions, the applicant is given no more than 2 hours and 30 minutes. The individual test consists of 50 questions (10 questions from each area of ​​expertise defined by the Audit Council).

Written work is carried out by the Unified Certification Commission within two days:

• on the first day, the applicant must answer three questions in writing on an individual examination card (one question from the following areas of knowledge: “Accounting and reporting”, “Taxation of legal entities and individuals”, “Finance of organizations: management and analysis”);
• on the second day, the applicant must answer in writing two questions on an individual examination card (one question from the following areas of knowledge: “Legal regulation of economic activities and labor relations”, “Audit”) and solve a practical problem.

An auditor qualification certificate is issued by a self-regulatory organization of auditors, provided that the person applying for it:

• passed the qualifying exam;
• on the date of filing an application for issuance of an auditor qualification certificate, has at least three years of work experience related to auditing activities or maintaining accounting records and preparing accounting (financial) statements. At least two of the last three years of the specified work experience must be spent working in an audit organization.

If you decide to become an auditor, send the completed application form to the RSA Intercon-Intellect Educational Center, and you will receive a reasoned conclusion (recommendations) about your ability to obtain a professional auditor certificate. We guarantee the objectivity of the conclusion and recommendations, as well as the absolute confidentiality of the information received.

An auditor who has an auditor's qualification certificate is obliged to undergo training according to programs during each calendar year, starting from the year following the year of receiving the auditor's qualification certificate.

Auditor- a specialist involved in auditing (verification of documents, financial and tax reporting) and consulting activities related to the adjustment of accounting. The profession is suitable for those who are interested in economics (see choosing a profession based on interest in school subjects).

According to the legislation of the Russian Federation (Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”), the auditor (from Lat. auditor listener) - an individual who has received a qualification certificate as an auditor and is a member of one of the self-regulatory organizations of auditors. The auditor profession is labor-intensive, complex and at the same time interesting. It requires constant professional development and possession of a large amount of information. But at the same time, this profession is traditionally one of the most paid and prestigious.

There are private and public auditors. The former work in the interests of the company being audited. They, as a rule, check financial statements for errors and inconsistencies and give advice. An auditor in the public service checks the accounting and tax reporting of an organization for the legality of transactions, the absence of fraud in the preparation of contracts and the provision of reports, and the legality of income and expense channels. The main goals of a tax audit are to determine the correctness of the calculation of the amount of taxes payable and to prevent possible claims and penalties related to violations of tax laws.

Audit can be both internal and external. Internal is typical for large organizations with branches. External - for small companies that attract specialists from audit firms.

Auditor's responsibilities:

• field visit to a company where it is necessary to conduct an audit;
• checking the financial and economic activities of the organization;
• audit of accounting documents, books, reports;
• making a conclusion, drawing up a report on the work done;
• consultation on issues of setting up accounting, the state of financial and tax reporting.

Required professional skills and knowledge

• knowledge in the field of economics, finance;
• impeccable knowledge of financial legislation;
• knowledge of the features of drawing up financial documentation;
• ability to identify errors and violations (be able to distinguish intentional from unintentional errors);
• ability to quickly understand the production process of the company being audited;
• knowledge of a foreign language (for working in a prestigious company);
• knowledge of Word, Excel, as well as skills in working with 1C, Garant or Consultant Plus.

Also in accordance with the Code of Ethics for Auditors dated May 31, 2007. The basic principles of conduct for auditors include:

• honesty;
• objectivity;
• professional competence;
• due care;
• confidentiality and professional behavior.

Auditor training

To become a professional auditor, you must complete special courses, as well as regularly take advanced training courses.

In this course, you can obtain the profession of an auditor remotely in 3-6 months. Diploma of professional retraining established by the state. Training in a completely distance learning format. The largest educational institution of additional professional education. education in Russia.

Personal qualities

• responsibility;
• attentiveness;
• accuracy;
• integrity;
• mobility;
• communication skills;
• flexibility;
• attention to detail and numbers;
• Analytical mind;
• good memory;
• stability of attention, emotional-volitional stability.

Cons of the profession

• frequent business trips;
• irregular working hours;
• Difficult job placement without work experience;
• the need to process large amounts of information in a short time;
• no room for error (if a violation is missed and then discovered during a tax audit, the audited company will pay a fine and the audit firm will lose its reputation);
• vagueness and frequent adjustments of laws and legal documents.

Pros of the profession

• stable demand for professional auditors;
• high salaries for auditors.

Place of work

• audit companies;
• state tax service;
• financial and economic divisions of various companies.

Salary and career

Salary as of November 20, 2019

Russia 35000—135000 ₽

Moscow 40000—120000 ₽

Auditing activities are permitted by the presence of an auditor qualification certificate issued by the Moscow Audit Chamber. According to the law, in order to obtain it the following requirements must be met:

• the applicant has passed the qualifying exam;
• By the day the results of the qualification exam are announced, the applicant has at least three years of work experience related to auditing activities or maintaining accounting records and preparing accounting (financial) statements, while at least two of the last three years of the specified work experience must be working in audit organization;
• no more than one year has passed from the date the Unified Certification Commission made the decision on the applicant to pass the qualification exam until the day the Moscow Audit Chamber received the application for a certificate from the applicant.

In small Russian companies, the salary and career growth of an internal auditor depend on the size of the company and range from 40,000 to 60,000 rubles, in a large company up to 1,500,000 rubles.

Possible vertical career development options for an auditor: auditor, senior auditor, audit manager. Horizontal movement looks like a transition from Russian audit firms to international ones or a transition to non-audit firms to the position of internal auditor.

Auditor- a specialist involved in auditing (verification of documents, financial and tax reporting) and consulting activities related to the adjustment of accounting. The profession is suitable for those who are interested in economics (see choosing a profession based on interest in school subjects).

According to the legislation of the Russian Federation (Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”), the auditor (from Lat. auditor listener) - an individual who has received a qualification certificate as an auditor and is a member of one of the self-regulatory organizations of auditors. The auditor profession is labor-intensive, complex and at the same time interesting. It requires constant professional development and possession of a large amount of information. But at the same time, this profession is traditionally one of the most paid and prestigious.

There are private and public auditors. The former work in the interests of the company being audited. They, as a rule, check financial statements for errors and inconsistencies and give advice. An auditor in the public service checks the accounting and tax reporting of an organization for the legality of transactions, the absence of fraud in the preparation of contracts and the provision of reports, and the legality of income and expense channels. The main goals of a tax audit are to determine the correctness of the calculation of the amount of taxes payable and to prevent possible claims and penalties related to violations of tax laws.

Audit can be both internal and external. Internal is typical for large organizations with branches. External - for small companies that attract specialists from audit firms.

Auditor's responsibilities:

• field visit to a company where it is necessary to conduct an audit;
• checking the financial and economic activities of the organization;
• audit of accounting documents, books, reports;
• making a conclusion, drawing up a report on the work done;
• consultation on issues of setting up accounting, the state of financial and tax reporting.

Required professional skills and knowledge

• knowledge in the field of economics, finance;
• impeccable knowledge of financial legislation;
• knowledge of the features of drawing up financial documentation;
• ability to identify errors and violations (be able to distinguish intentional from unintentional errors);
• ability to quickly understand the production process of the company being audited;
• knowledge of a foreign language (for working in a prestigious company);
• knowledge of Word, Excel, as well as skills in working with 1C, Garant or Consultant Plus.

Also in accordance with the Code of Ethics for Auditors dated May 31, 2007. The basic principles of conduct for auditors include:

• honesty;
• objectivity;
• professional competence;
• due care;
• confidentiality and professional behavior.

Auditor training

To become a professional auditor, you must complete special courses, as well as regularly take advanced training courses.

In this course, you can obtain the profession of an auditor remotely in 3-6 months. Diploma of professional retraining established by the state. Training in a completely distance learning format. The largest educational institution of additional professional education. education in Russia.

Personal qualities

• responsibility;
• attentiveness;
• accuracy;
• integrity;
• mobility;
• communication skills;
• flexibility;
• attention to detail and numbers;
• Analytical mind;
• good memory;
• stability of attention, emotional-volitional stability.

Cons of the profession

• frequent business trips;
• irregular working hours;
• Difficult job placement without work experience;
• the need to process large amounts of information in a short time;
• no room for error (if a violation is missed and then discovered during a tax audit, the audited company will pay a fine and the audit firm will lose its reputation);
• vagueness and frequent adjustments of laws and legal documents.

Pros of the profession

• stable demand for professional auditors;
• high salaries for auditors.

Place of work

• audit companies;
• state tax service;
• financial and economic divisions of various companies.

Salary and career

Salary as of November 20, 2019

Russia 35000—135000 ₽

Moscow 40000—120000 ₽

Auditing activities are permitted by the presence of an auditor qualification certificate issued by the Moscow Audit Chamber. According to the law, in order to obtain it the following requirements must be met:

• the applicant has passed the qualifying exam;
• By the day the results of the qualification exam are announced, the applicant has at least three years of work experience related to auditing activities or maintaining accounting records and preparing accounting (financial) statements, while at least two of the last three years of the specified work experience must be working in audit organization;
• no more than one year has passed from the date the Unified Certification Commission made the decision on the applicant to pass the qualification exam until the day the Moscow Audit Chamber received the application for a certificate from the applicant.

In small Russian companies, the salary and career growth of an internal auditor depend on the size of the company and range from 40,000 to 60,000 rubles, in a large company up to 1,500,000 rubles.

Possible vertical career development options for an auditor: auditor, senior auditor, audit manager. Horizontal movement looks like a transition from Russian audit firms to international ones or a transition to non-audit firms to the position of internal auditor.

According to statistical studies of 2012-2017, the audit profession was included in the top ten popular and prestigious specialties. It is obtained in specialized educational institutions, and basic qualifications are improved through courses. Young people are attracted not only by the stability and salary of an auditor, but also by career opportunities. People who are going to get the necessary education should study the specifics of the field in advance. In Russia, to engage in auditing, it is not enough to graduate from a relevant university; you also need to obtain a qualification certificate and join a special organization.

Auditors are specialists who audit the tax and financial documentation of an organization or conduct consulting activities.

In the case where the auditor conducts consulting activities, their responsibilities include adjusting the accounting records of the enterprise in order to minimize its costs and eliminate violations of the law. Auditors are government auditors - they check the legality of the activities of the reporting company; and private – work in the interests of the audited organization.

The main responsibilities of the auditor (may vary depending on the place of work):

• carrying out an inspection at the enterprise, drawing up a report on its results;
• assessment of the correctness of reporting in the company and filling out documentation;
• conducting training for individual employees in order to improve the efficiency of financial and economic activities and establish internal control systems;
• audit of the safety and legality of planned financial transactions;
• providing assistance to the top management of the enterprise in the area of ​​establishing financial issues;
• The auditor must monitor changes in legislation and constantly improve the level of his qualifications to efficiently perform the above tasks.

From a practical point of view, the employee's responsibilities include visiting the company that is subject to inspection and assessment, or its branch. Accounting books, financial and some legal documents on paper and electronic media are reviewed on site. The modern specifics of enterprises require auditors to be able to handle different types of software.

Requirements for an employee

The profession of an auditor is equally common among women and men of different ages. People who are competent, honest, objective and attentive, cold-blooded, and capable of performing monotonous work for a long time have a greater chance of success. They should not be afraid of further study in their chosen field. A good auditor never stops receiving education to improve his skills.

Professionally, the auditor needs to:

• have a higher economic education;
• understand methods of conducting audits according to international standards;
• have knowledge in the field of tax, management and accounting, the regulatory framework in these areas;
• know the rules and specifics of drawing up financial documentation;
• identify unintentional errors and deliberate violations in the conduct of business at an enterprise in their professional field, and be able to distinguish them from each other;
• possess skills in working in various accounting and auditing programs, confidently use a computer.

The peculiarities of the profession are such that special requirements are often placed on applicants. Some firms do not hire employees over 45, citing a decline in attention after this milestone. Often, even those companies that operate only on the Russian market expect employees to have a high level of knowledge of the English language. If the auditor will have to travel regularly on business trips, attention will also be paid to the family status of the applicant. Preference is given to single people.

Advantages and disadvantages of the direction

When planning to get an education in the auditing field, it is recommended to consider its pros and cons. The direction has only two advantages, but they are significant. Firstly, there is a demand for specialists. The economic development of the country and the whole world leads to the fact that even novice specialists in this field quickly get jobs after graduation. The second advantage of the profession is high earnings and a number of career development opportunities.

Negative aspects of working as an auditor:

• performing routine and monotonous manipulations year after year;
• lack of a clear schedule, irregular working hours;
• constant stress, the need to experience the negative attitude of others;
• an exorbitant degree of responsibility and no room for error;
• high requirements for the quality of performance of assigned tasks and serious sanctions for negligence;
• the need to constantly improve knowledge, pass qualification tests, and monitor changes in the professional field.

Young employees at the initial stage of their careers are engaged in accounting at enterprises and act as assistants to experienced specialists. To become a full-fledged auditor, they must work for at least three years in this field, of which at least two years in an audit company. Only after passing the qualification exam do they receive a certificate and can begin independent work in their specialty.

How to become an auditor?

When deciding where it is best to study to become an auditor, you should evaluate your abilities, goals and plans for the future.

Training in this field takes from 3.5 to 5.5 years. Based on its results, the student is assigned a qualification level: bachelor, specialist, master. The average salary of an employee and career prospects depend on this indicator.

Audit is taught in many universities, here are the most prestigious of them:

• MFUA;
• Moscow Humanitarian and Economic University;
• High School of Economics;
• REU im. G.V. Plekhanov;
• MGIMO;
• MSTU im. N.E. Bauman.

Each university has its own list of Unified State Exam disciplines and their indicators. Most often, results in mathematics, Russian language, and social studies are important. Sometimes high scores in a foreign language, computer science, or physics are required. Depending on the characteristics of the educational institution, the description of educational programs changes. Today, universities are increasingly offering their best students the opportunity to study abroad.

Salaries in auditing

At the initial stage, the auditor’s salary is 20–30 thousand rubles per month. After receiving a qualification certificate, the specialist’s scope of activity expands, and he can count on increasing the numbers to 40 - 50 thousand rubles. Depending on the employee’s workload, this figure can increase two or even three times. If you regularly pass qualification tests, this will ensure that you climb the career ladder - from an ordinary employee to a senior employee, and then the head of the audit committee. In this case, the salary level rises to 1 - 1.5 million rubles, subject to cooperation with large companies.

Auditors who understand that their studies do not end when they leave the university are able to achieve not just financial stability, but material well-being. True, for this you need to work hard, develop and constantly strive for professional growth.

The majority of ordinary people most often associate an auditor with a boring specialist in armbands and with accounts in his hands, who can only communicate through numbers. That is, in the public perception, he is a “nerd” who has no sense of humor, and whose horizons are limited to regulatory documents and accounting. However, despite this unflattering image of auditors, the popularity of this profession among applicants remains consistently high.

Most ordinary people most often associate an auditor (or, more simply, an auditor) with a boring specialist in armbands and with accounts in his hands, who can only communicate through numbers. That is, in the public perception, he is a “nerd” who has no sense of humor at all, and whose horizons are limited to regulatory documents and accounting. However, despite this, to put it mildly, unflattering image of auditors, the popularity of this profession among applicants remains consistently high.

Paradox? No! Rather, the sober calculation of young people who understand perfectly well that audit is an essential component of the economic development of society. And the profession of an auditor opens up great prospects for self-realization and building a successful career. True, it has its own characteristics, due to which not every specialist who has received an education in the “audit” specialization connects his fate with the auditor profession.

Who is an auditor?

An auditor is a highly qualified specialist who evaluates the activities of an enterprise, ensures its financial stability and identifies errors in accounting (if any).

The name of the profession comes from the Latin audit (to listen), which suggests that auditors are people who hear everything. It is assumed that the first auditors appeared simultaneously with the emergence and development of monetary and barter relations. However, the oldest document indicating an audit dates back to 700 BC, so the exact time of the appearance of this profession is attributed to this period.

Modern auditor ( auditor) is a legal or natural person empowered to audit the financial and economic activities of an enterprise. In the course of its activities, it carries out external (independent) or internal control, checks accounts, as well as audits reporting for the reliability and legality of transactions.

In addition, the list of responsibilities of the auditor includes: provision of accounting services and recommendations on the prevention or prevention of errors and miscalculations, analysis of the financial activities of the enterprise, as well as advice on taxation, financial and economic activities and accounting reporting.

What personal qualities should an auditor have?

Auditor profession is very specific, and therefore makes a number of specific requirements for personal qualities, without which a specialist will not be able to achieve noticeable success in his work. Among these qualities, the following deserve special attention:

• perseverance;
• meticulousness;
• Analytical mind;
• attentiveness;
• honesty;
• integrity;
• responsibility;
• accuracy;
• communication skills;
• excellent memory;
• ability to concentrate;
• "nerves of steel;
• flexibility and dynamic thinking.

Advantages of the audit profession

– this is one of those professions that will be in demand everywhere and always. And since modern enterprises are actively developing, and therefore require the services of highly qualified auditors, the salary of such specialists is not much lower (and sometimes even higher) than that of the company’s management. Based on this, two main advantages of this profession can be identified:

• demand;
• high salary level.

In addition, the undoubted advantage of the auditor profession is the opportunity to acquire useful contacts and a thorough knowledge of all the subtleties and nuances of taxation and conducting financial and economic activities. In other words, an experienced and highly qualified auditor acquires all the tools to organize and run their own successful business in the future.

Disadvantages of the auditor profession

When choosing this profession, you need to understand that auditor's work for the most part it is routine and painstaking work, the monotony of which not everyone can withstand. The disadvantages of this profession are also:

• frequent business trips, which can take up a third of all working time;
• irregular working hours;
• nervous, tense work environment;
• negative attitude on the part of the audited subjects;
• huge responsibility for the successful development of the enterprise in the future;
• legal liability for poorly performed work;
• the need to constantly improve your skills.

Where can you become an auditor?

In order to become an auditor You must have an economic (or legal) higher education. And it is best to have two or even three higher educations at once (the third could be a mathematician or accountant), since the auditor must have fairly good knowledge in the field of accounting, finance, economics and business law. If you do not have a higher education, but want to become an auditor, then you can enroll in one of the universities that train future auditors. The best universities in Russia for training such specialists in the field of “accounting, analysis and audit” are considered to be:

• Russian Economic Academy named after. G.V. Plekhanov
• Financial Academy under the Government of the Russian Federation (Institute of Accounting and Audit)
• Volzhsky University named after. V.N. Tatishcheva
• Moscow Academy of Economics and Law
• South Ural State University

Please note that after graduating from university, a young specialist does not yet have the right to engage in auditing on a professional basis. You can become an auditor only if you have work experience (at least 3 years) related to accounting or auditing activities (for example, as an auditor’s assistant), as well as passing a qualifying exam and obtaining auditor certificate.