What distinguishes the auditor from the auditor

In this essay, I will try to clarify more clearly and clearly who the auditor is and who the auditor is. I would like to start an explanation with a lyrical introduction. So, most people think that an auditor is no different from an auditor, only by name. I will try to dispel these thoughts.

Regarding the auditor, you will say that this person is an auditor whose goal is a financial audit. But after all, the auditor conducts financial audit. We will understand in turn.

Let's start with the first. The auditor conducts an audit and, on the results obtained, gives a consulting opinion, recommendations. He approaches the problem of verification a little differently. Its main goal is not only to reveal any inaccuracies, mistakes, violations of the legislative base and abuse, but also to make an assessment of the development of this enterprise, to hold consultations, to prepare for a tax audit.

An auditor is a government official who inspects a company and can be fined for violations. The auditor does not pursue the objectives to make comments, point out the problem areas, he punishes violations. Unlike the auditor, the auditor is looking for mistakes, violations of the legal framework and abuse in the audited enterprise.

Now that we know the difference between an auditor and an audit, we can safely dig deeper and tell about the goals of each of them. These persons have their goals, tasks and duties, which are performed in accordance with the law.

Of course, you will ask yourself: do they have different goals and objectives? They have practically the same goals, and the first and second person, as I mentioned, are engaged in checking, calculating mistakes, etc. Someone, of course, can check for personal gain in order to get a financial "rollback" That is an honest check ...

So, these persons have very different duties and tasks, and I would like to tell you about this.

The duties of the auditor are as follows:

• The auditor is obliged to make a report and conclusions on the completion of consultations with clients.
• Verify that tax and financial records are correct.
• To assess the effectiveness of the company's internal control systems.
• Develop as many recommendations for improving the business processes of the enterprise.
• Evaluate the effectiveness of financial transactions, calculate risks.
• Consult the company management, provide management assistance.

This is naturally not a complete list of duties of an auditor. This person can also be engaged in monitoring legislation, control what costs companies have made by region, and so on.

Responsibilities of the auditor:

• The auditor is first of all a controller, which means that his first responsibility will be control.
• The auditor always acts on clear instructions and relies on legislation.
• After each audit, the auditor is obliged to write a report indicating the disadvantages and advantages of the audit.
• Gives instructions to the management of the company, which actually carried out the audit.
• Checks the accuracy of the inventory accounting and cash.
• Controls the correctness of the consumption of electricity, working materials, cash.
• Monitors compliance with the timing of the transfer of taxes salary payments .
• It makes an assessment of the company, looking for mistakes, violations of the legal framework and abuse in the inspected enterprise.
• Supervises the activities of accountants in the enterprise .

Studying these two posts, we can conclude that the difference between the auditor and the auditor does exist. Accordingly, their duties are different !!!

Leshchenko Evgeny

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