Ik zat vandaag op internet eens te kijken hoe onze buitenlandse collega’s nieuwe instroom werven. In Engeland hebben ze in ieder geval een mooie omschrijving van wat een accoutant doet en eigenlijk kan ik het zelf niet mooier omschrijven:
Working in Audit demands the ability to find definitive answers to key questions like these: • Does a company’s record of its cash balance agree with the records of the bank? • Does a company own its fixed assets? How much is its stock really worth? • What are the values of a company’s investments? • How effective are the company’s financial controls? • Are the published accounts really a ‘true and fair’ reflection of the reality? • Does the company satisfy regulatory requirements? The fundamental role of an auditor is defined as: to report to the shareholders of a company on whether the annual accounts show “a true and fair view” of the company’s financial activity and position, and to ensure that the accounts comply with the Companies Act 2006. One of the most challenging sides of audit comes into play with the first part of this definition. It is possible for company directors (or others working in an organisation) to interpret accounting policies and present financial information so that the performance of their business is shown in the best light. A key role of the audit provider is to help ensure that appropriate accounting policies and processes are being applied and irregularities in financial reporting are identified. Working in Audit requires the ability to keep up to date with the industry and the economic environment to understand the implications on client businesses.What is Audit?
