详情介绍
中文
11100 – 财务审计师和会计师
财务审计员检查和分析个人和机构的会计和财务记录,以确保准确性和遵守既定会计标准和程序。会计师为个人和机构计划、组织和管理会计系统。他们受雇于私营部门的会计和审计公司或部门以及公共部门的会计和审计部门或单位,或者他们可能是个体经营者。本单元组包括在会计师事务所实习的学生。
标题索引
- 会计
- 会计总监
- 会计主管
- 会计总监
- 分析师-会计师
- 助理管制员
- 审计部门负责人-税务
- 审计师-财务
- 审计师特许会计师 (CA)
- 审计主管
- 银行分行会计
- 银行储备审计员
- 破产受托人
- 预算会计
- 注册会计师 (CGA)
- 注册管理会计师 (CMA)
- 特许会计师 (CA)
- 特许会计师 (CA) 学生
- 特许专业会计师、注册总会计师(CPA、CGA)
- 特许专业会计师、注册管理会计师(CPA、CMA)
- 特许专业会计师、特许会计师(CPA、CA)
- 总会计师
- 报销会计师
- 计算机审计专家
- 成本会计
- 成本核算主管
- 部门会计
- 部门主管-会计
- 现场审计员 - 财务
- 财务会计
- 财务审计员
- 财务控制人员
- 财务管理人员
- 财务管理官-养老金计划分析
- 财务管理干事 - 方案预算
- 总会计师
- 所得税调整员
- 所得税顾问
- 所得税顾问
- 所得税专家
- 所得税调查员
- 所得税专家
- 工业会计
- 工业审计员
- 中级会计师
- 内审项目经理
- 内部审计主管-财务
- 内部审计
- 内部审计员 - 财务
- 内部审计主管 - 财务
- 机加工会计
- 管理会计师
- 管理会计科科长
- 制造会计
- 工厂会计
- 工厂控制器
- 生产会计
- 项目会计
- 物业会计师
- 公众会计
- 会计师长
- 公共会计师主管
- 再保险分析师
- 销售审计员 - 财务
- 高级会计分析师
- 高级成本会计师
- 高级实习审计师
- 税务会计师
- 税务顾问
- 税务分析师
- 税务稽查员
- 税务顾问
- 估税员
- 税务审查员
- 税务专家
- 税务专家
- 税务裁决官
主要职责
该小组履行以下部分或全部职责:
财务审计员
- 检查和分析个人、组织内的部门、企业或其他机构的日记账和分类账分录、银行对账单、库存、支出、纳税申报表和其他会计和财务记录、文件和系统,以确保财务记录的准确性并符合既定会计标准,程序和内部控制
- 准备详细的审计结果报告,并提出建议以改进个人或机构的会计和管理实践
- 对企业进行实地审计,以确保遵守《所得税法》、《加拿大商业公司法》或其他法定要求的规定
- 可以监督客户机构内负责会计的其他审计员或专业人员。
会计师
- 计划、建立和管理会计系统,并为个人、组织内的部门、企业和其他机构准备财务信息
- 检查会计记录并准备财务报表和报告
- 制定和维护成本调查、报告和内部控制程序
- 检查财务账目和记录,并根据会计记录准备所得税申报表
- 分析财务报表和报告并提供财务、业务和税务建议
- 可以在破产程序中担任受托人
- 可以监督和培训实习生、其他会计师或行政技术人员。
就业要求
- 特许专业会计师、特许会计师(CPA、CA)需要大学学位并完成省级特许会计师协会批准的专业培训课程,并且根据省份的不同,需要两年或 30 个月的在职培训成功完成统一评估 (UFE) 后成为省级特许会计师协会会员。
- 特许专业会计师、注册普通会计师(CPA、CGA)和特许专业会计师、注册管理会计师(CPA、CMA)需要大学学位并完成批准的培训计划,以及多年的在职培训和认证,具有所有省份和地区都需要监管机构。
- 审计师需要教育、培训和认可,如特许专业会计师、特许会计师(CPA、CA)、特许专业会计师、注册普通会计师(CPA、CGA)或特许专业会计师、注册管理会计师(CPA、CMA)和一些经验作为一名会计师。
- 审计师可能需要获得内部审计师协会的认可。
- 要在破产程序中担任受托人,审计师和会计师必须持有破产受托人执照。
- 执业公共会计的会计师和审计师通常需要获得省或地区管理机构的许可。
附加信息
- 随着经验的积累,可能晋升到审计或会计管理职位。
- 三个专业会计职称之间的流动性有限:特许专业会计师、特许会计师(CPA、CA);特许专业会计师、注册普通会计师(CPA、CGA)、特许专业会计师、注册管理会计师(CPA、CMA)。
排除
- 会计技术人员和簿记员(12200)
- 财务经理(10010)
- 政策和项目研究人员、顾问和官员 ( 4140)
English
11100 – Financial auditors and accountants
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.
Index of titles
- Accountant
- Accountant-controller
- Accountants supervisor
- Accounting controller
- Analyst-accountant
- Assistant controller
- Audit unit head - taxation
- Auditor - finance
- Auditor-chartered accountant (CA)
- Auditors supervisor
- Bank branch accountant
- Bank reserves auditor
- Bankruptcy trustee
- Budget accountant
- Certified general accountant (CGA)
- Certified management accountant (CMA)
- Chartered accountant (CA)
- Chartered accountant (CA) student
- Chartered professional accountant, certified general accountant (CPA, CGA)
- Chartered professional accountant, certified management accountant (CPA, CMA)
- Chartered professional accountant, chartered accountant (CPA, CA)
- Chief accountant
- Claims accountant
- Computer audit specialist
- Cost accountant
- Cost accounting supervisor
- Departmental accountant
- Division controller - accounting
- Field auditor - finances
- Financial accountant
- Financial auditor
- Financial control officer
- Financial management officer
- Financial management officer - pension plan analysis
- Financial management officer - program budgeting
- General accountant
- Income tax adjuster
- Income tax adviser
- Income tax consultant
- Income tax expert
- Income tax investigator
- Income tax specialist
- Industrial accountant
- Industrial auditor
- Intermediate accountant
- Internal audit project manager
- Internal audit supervisor - finances
- Internal auditor
- Internal auditor - finances
- Internal auditors supervisor - finances
- Machine processing accountant
- Management accountant
- Management accounting chief
- Manufacturing accountant
- Plant accountant
- Plant controller
- Production accountant
- Project accountant
- Property accountant
- Public accountant
- Public accountants chief
- Public accountants supervisor
- Reinsurance analyst
- Sales auditor - finances
- Senior accounting analyst
- Senior cost accountant
- Senior intern auditor
- Tax accountant
- Tax adviser
- Tax analyst
- Tax auditor
- Tax consultant
- Tax evaluator
- Tax examiner
- Tax expert
- Tax specialist
- Taxation rulings officer
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 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 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.
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.
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).
Exclusions
- Accounting technicians and bookkeepers (12200)
- Financial managers (10010)
- Policy and program researchers, consultants and officers (4140)