How to become an auditor

Auditing services - enterprise, which includes organizational and methodological provision of auditing, the practical implementation of the audit (audit) and the provision of other audit services. The list of services that can be provided by the auditor (audit firms), defined by the Audit Chamber of Ukraine in accordance with auditing standards.

Auditor - an interesting and well-paid profession, but they can become far from everyone. And not just because there are high requirements for applicants for qualification certificate required for auditing. The specialist, who decided to become an auditor must have a large amount of knowledge in different areas of accounting, tax and civil law.

the auditor's work is "seasonal" in nature. As a rule, the main burden of inspection to the period from November to April. At the end of each test you must draw up a report and make a conclusion to the client. Remember to fill out a number of documents provided by internal standards. Sometimes, the auditor writes reports home late at night. Therefore, the choice of profession is not only its status, but also the personal characteristics of a specialist.

In accordance with the requirements of the audit, the auditor may be an individual with a certificate confirming its suitability for the qualification of auditing activities on the territory of Ukraine. Note that now the law is no longer the requirement that the auditor must be only a citizen of Ukraine, that is, foreign nationals may also engage in auditing. But who closed the way to the audience, this person, once convicted of acquisitive crimes.

The right to receive a certificate is provided to individuals who have:

 higher economic or legal education, document the receipt of which is acknowledged in Ukraine;

 necessary knowledge on audit, finance, economics and business law;

 experience at least three consecutive years in the auditor positions, accountant, lawyer, financier, economist, assistant (assistant) auditor.

Availability of the necessary amount of knowledge for obtaining the certificate is determined by means of a written qualification exam according to the program approved by the AAP. validity of the certificate may not exceed five years. Extend the validity of the certificate is carried out after five years on the results of control tests on the specialty.

For admission to the certification candidate submits to the AAP or its regional office the following documents:

 application in the prescribed form;

 copy of diploma certified by a notary public or in the workplace;

 copy of employment record, certified by a notary public or in the workplace;

 document on payment for carrying out certification;

 a copy of the first page of the passport.

In Western countries, the requirements for the auditor are very high, the auditor - this is a serious job with good pay. For us, this new profession, but the demand for services is growing Ukrainian auditors. The audience are requirements of both formal and informal. Formal - is the presence of documented knowledge, experience and qualifications. For an informal nature are the special properties required in this profession.

The first of the formal requirements - the presence of an instrument of higher economic and (or) legal education, either from Ukrainian state university or at an educational institution of a foreign state.

The second condition - the existence of seniority, for economic or legal profession for at least three years out of the last five.

Performing the third mandatory requirement - obtaining a certificate - it is associated with the delivery of a special examination.

In conclusion, we recall that the auditor has the right to engage in audit activity or as an individual - entrepreneur, or as part of the audit firm. Moreover, this activity can begin only after the auditor in the Register of auditing firms and auditors. Getting a license is not necessary for this type of activity. Note also that for the auditor's audit activity is exceptional, he can not engage in other business activities, which, however, does not preclude his right to receive dividends from shares and income from other corporate rights.