Hello caznoakes-ga,
Dictionary.com gives the following definition of an auditor:
Dictionary.com
auditor
http://dictionary.reference.com/search?q=auditor
?A person who examines an organization's financial records and
reports. If the person is an employee of the organization being
audited, he or she is known as an internal auditor. If the auditor is
not an employee of the organization, he or she is called an external
auditor.?
Another definition can be found at TheFreeDictionary.com:
TheFreeDictionary.com
auditor
http://www.thefreedictionary.com/auditor
?auditor - a qualified accountant who inspects the accounting records
and practices of a business or other organization
accountant, comptroller, controller - someone who maintains and audits
business accounts
internal auditor - an auditor who is an employee of the company whose
records are audited and who provides information to the management and
board of directors?
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A good first-hand job description of an internal auditor can be found
at the University of California, Berkeley Career Center website.
University of California, Berkeley
Career Center
What Does an Auditor Do?
http://career.berkeley.edu/Article/030124b.stm
?CC: What are your main responsibilities?
JL: The most common misperception of internal auditors is that we are
basically accountants who look at financial statements and
spreadsheets all day. That couldn't be further from the truth.
Internal auditors participate in every aspect of the company's
business, from the internal IT infrastructure to mergers &
acquisitions to compliance with federal and corporate policies. I view
myself as an internal consultant and business partner; during an audit
we try to add value to the business through our recommendations,
whether we're helping them address problems, or just providing an
outside perspective.
JK: My responsibilities include assisting in the improvement of
shareholder value by enhancing the efficiency and effectiveness of
operations; ensuring the security of data and accuracy of financial
reporting, and ensuring compliance with policies, laws and
regulations; identifying risk and recommending cost effective
solutions; functioning as a change agent to ensure risk issues are
escalated and resolved; and providing recommendations to improve risk
management practices and controls in the design of new
products/processes.?
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The U.S. Department of Labor provides a job description, which
includes Nature of the Work, Working Conditions, Training, Other
Qualifications, Job Outlook, and Earnings Information.
U.S. Department of Labor
Bureau of Labor Statistics
Occupational Outlook Handbook
Accountants and Auditors
http://bls.gov/oco/ocos001.htm
?Accountants and auditors help to ensure that the Nation?s firms are
run efficiently, its public records kept accurately, and its taxes
paid properly and on time. They perform these vital functions by
offering an increasingly wide array of business and accounting
services to their clients. These services include public, management,
and government accounting, as well as internal auditing. Beyond the
fundamental tasks of the occupation?preparing, analyzing, and
verifying financial documents in order to provide information to
clients?many accountants now are required to possess a wide range of
knowledge and skills. Accountants and auditors are broadening the
services they offer to include budget analysis, financial and
investment planning, information technology consulting, and limited
legal services.?
==============================================================
The following is a description of auditors from the U.S. Securities
and Exchange Commission website:
U.S. Securities and Exchange Commission
All About Auditors:
What Investors Need to Know
http://www.sec.gov/investor/pubs/aboutauditors.htm
?What Is an Auditor?
An auditor is an independent certified public accountant who examines
the financial statements that a company's management has prepared. The
federal securities laws require publicly held companies that file
reports with the SEC to submit financial statements that are accurate,
truthful, and complete and prepared according to a set of accounting
standards called "Generally Accepted Accounting Principles" (or
"GAAP"). Many of these financial statements - including those in the
company's annual report and those provided to shareholders in
connection with the solicitation of proxies for annual meetings - must
be examined and reported on by an independent auditor.
What Do Independent Auditors Do?
A company's outside, independent auditor examines the company's
financial statements and provides a written report that contains an
opinion as to whether the financial statements are fairly stated and
comply in all material respects with GAAP. In addition, some companies
also use internal auditors to review the financial reporting processes
and internal accounting controls to assure that the company's systems
are appropriately designed and operating effectively.?
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There are also auditors that work for governments such as states and
counties. I?ve listed some examples below.
Ohio Auditor of State
About the AOS
http://www.auditor.state.oh.us/AboutAos/
?The Auditor of State is the constitutional officer responsible for
auditing all public offices in Ohio, including cities; villages;
schools; universities; counties; townships; and state agencies,
boards, and commissions. The office strives to ensure that public
funds are spent appropriately and lawfully, in accordance with state
and local law. The office is made up of three major divisions ? The
Audit Division, the Legal Division, and the Administration Division.?
California State Auditor
http://www.bsa.ca.gov/bsa/aboutus/index.html
?As the State's independent external auditor, we provide independent,
nonpartisan, accurate, and timely assessments of California
government's financial and operational activities in compliance with
generally accepted government auditing standards.?
Cuyahoga County Auditor's Office
http://auditor.cuyahoga.oh.us/auditor/officeofauditor.htm
"In Ohio, the Office of County Auditor began with its establishment in
1820. The number of functions and importance of the functions
assigned to the County Auditor grew until now it has been referred to
as the most important single administrative office in local
government.
In terms of dollars, the Cuyahoga County Auditor's Office is
responsible for legally and efficiently regulating over $3 billion
dollars a year.
Under Ohio law the Cuyahoga County Auditor's Office establishes the
legal and fair tax value for the 500,000 real property lots in
Cuyahoga County. The total value of real property (land/buildings)
exceeds $61 billion.
It is the Auditor's responsibility to distribute property tax monies
to school, cities, libraries, metro parks, Mental Retardation Board,
and other local governments. This amount is about $1.4 billion.
The Auditor is the guardian of the County's financial standing and
records. The Auditor is further charged with the responsibility of
ensuring that when you visit the grocery store, buy gasoline or
purchase any product by weight or measurement that you get what you
pay for.?
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I hope you have found this information helpful. If you have any
questions, please request clarification prior to rating the answer.
Googlenut
Search Strategy:
Google Search Terms:
auditor "what is OR does"
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I searched the U.S. Department of Labor, Bureau of Labor Statistics,
Occupational Outlook Handbook website for ?auditor?.
U.S. Department of Labor
Bureau of Labor Statistics
Occupational Outlook Handbook
http://stats.bls.gov/oco/home.htm
I searched Dictionary.com for ?auditor?. |
