NOC 11100 財務審計師和會計師 (Financial Auditors And Accountants)

目錄

簡介 Intro

財務審計師檢查和分析個人和機構的會計和財務記錄，以確保準確性並遵守既定的會計標準和程序。 會計師為個人和機構規劃、組織和管理會計系統。 他們受僱於私部門會計和審計公司或部門以及公共部門會計和審計部門或單位，或者他們可能是個體經營者。 會計師事務所的文章學生包含在本單元組中。

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.

主要職責 Main Duties

財務審計師執行部分或全部下列職責：Financial auditors perform some or all of the following duties:

• 檢查和分析日誌和台賬條目，銀行對賬單，存貨，支出，納稅申報表和其他會計和財務記錄，組織機構，企業或其他機構的個人，部門的文件與系統，以確保財務記錄的準確性和遵守既定的會計標準內，程序及內部監控
• 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
• 準備詳細的審計結果報告，並提出建議，以改善個人或企業的會計和管理做法
• Prepare detailed reports on audit findings and make recommendations to improve individual or establishment’s accounting and management practices
• 對企業進行實地審核，以確保符合規定的“所得稅法”，加拿大商業公司法或其他法定要求
• Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements
• 可以監督主管客戶端公司內會計工作的其他審計師或專業人士。
• May supervise other auditors or professionals in charge of accounting within client’s establishment.

會計師執行部分或全部下列職責：Accountants perform some or all of the following duties:

• 規劃，設置和管理會計系統，並準備組織，企業和其他機構內的個人，部門的財務資料
• Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishments
• 檢查會計記錄和編制財務報表和報告
• Examine accounting records and prepare financial statements and reports
• 開發和維護成本結果，報告及內部監控程序
• Develop and maintain cost finding, reporting and internal control procedures
• 檢查財務帳目及紀錄，並依據會計記錄，準備所得稅申報
• Examine financial accounts and records and prepare income tax returns from accounting records
• 分析財務報表和報告，並提供財務，業務及稅務諮詢
• Analyze financial statements and reports and provide financial, business and tax advice
• 在破產程序可能作為受託人行事
• May act as a trustee in bankruptcy proceedings
• 可以監督和培訓訂約學生，其他會計師或行政技術人員。
• May supervise and train articling students, other accountants or administrative technicians.

任職要求 Employment Requirements

• 特許專業會計師、特許會計師（CPA、CA）需要大學學位並完成省級特許會計師協會批准的專業培訓計劃，並且根據省份的不同，需要兩年或 30 個月的在職培訓成功完成統一評估(UFE)後來成為省級特許會計師協會會員。
• 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).
• 特許專業會計師、註冊普通會計師（CPA、CGA）和特許專業會計師、註冊管理會計師（CPA、CMA）需要大學學位並完成批准的培訓計劃以及多年的在職培訓和認證所有省份和地區都需要監管機構。
• 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.
• 審計師需要獲得特許專業會計師、特許會計師（CPA、CA）、特許專業會計師、註冊普通會計師（CPA、CGA）或特許專業會計師、註冊管理會計師（CPA、CMA）所示的教育、培訓和認可以及一定的經驗作為一名會計師。
• 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.
• 審計師可能需要內部稽核師協會的認可。
• Auditors may require recognition by the Institute of Internal Auditors.
• 要在破產程序中擔任受託人，審計師和會計師必須持有破產受託人執照。
• To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
• 從事公共會計的會計師和審計師通常需要獲得省或地區管理機構的許可。
• Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.

所有職稱 All Titles

• 會計 Accountant
• 會計主管 Accountant-controller
• 會計師主管 Accountants supervisor
• 會計總監 Accounting controller
• 分析師-會計師 Analyst-accountant
• 助理管制員 Assistant controller
• 審計組組長-稅務 Audit unit head – taxation
• 審計師 – 財務 Auditor – finance
• 註冊會計師 (CA) Auditor-chartered accountant (CA)
• 監事主管 Auditors supervisor
• 銀行分行會計 Bank branch accountant
• 銀行準備金審計師 Bank reserves auditor
• 破產受託人 Bankruptcy trustee
• 預算會計師 Budget accountant
• 註冊會計師（CGA） Certified general accountant (CGA)
• 註冊管理會計（CMA） Certified management accountant (CMA)
• 特許會計師（CA） Chartered accountant (CA)
• 特許會計師（CA）學生 Chartered accountant (CA) student
• 特許專業會計師、註冊會計師（CPA、CGA） Chartered professional accountant, certified general accountant (CPA, CGA)
• 特許專業會計師、註冊管理會計（CPA、CMA） Chartered professional accountant, certified management accountant (CPA, CMA)
• 特許專業會計師、特許會計師（CPA、CA） Chartered professional accountant, chartered accountant (CPA, CA)
• 總會計師 Chief accountant
• 理賠會計師 Claims accountant
• 計算機審計專家 Computer audit specialist
• 成本會計 Cost accountant
• 成本會計主管 Cost accounting supervisor
• 部門會計 Departmental accountant
• 部門主管 – 會計 Division controller – accounting
• 現場審計員 – 財務 Field auditor – finances
• 財務會計 Financial accountant
• 財務審計師 Financial auditor
• 財務控制官 Financial control officer
• 財務管理人員 Financial management officer
• 財務管理長-退休金計畫分析 Financial management officer – pension plan analysis
• 財務管理官員 – 專案預算 Financial management officer – program budgeting
• 總會計師 General accountant
• 所得稅調整員 Income tax adjuster
• 所得稅顧問 Income tax adviser
• 所得稅顧問 Income tax consultant
• 所得稅專家 Income tax expert
• 所得稅調查員 Income tax investigator
• 所得稅專家 Income tax specialist
• 工業會計師 Industrial accountant
• 工業審核員 Industrial auditor
• 中級會計師 Intermediate accountant
• 內部稽核專案經理 Internal audit project manager
• 內部稽核主管-財務 Internal audit supervisor – finances
• 內部稽核 Internal auditor
• 內部稽核師 – 財務 Internal auditor – finances
• 內部稽核主管 – 財務 Internal auditors supervisor – finances
• 機械加工會計 Machine processing accountant
• 管理會計師 Management accountant
• 管理會計主管 Management accounting chief
• 製造業會計 Manufacturing accountant
• 工廠會計 Plant accountant
• 工廠控制器 Plant controller
• 生產會計 Production accountant
• 項目會計師 Project accountant
• 物業會計師 Property accountant
• 公眾會計 Public accountant
• 公共會計師主管 Public accountants chief
• 會計師事務所主管 Public accountants supervisor
• 再保險分析師 Reinsurance analyst
• 銷售審計員 – 財務 Sales auditor – finances
• 高級會計分析師 Senior accounting analyst
• 高級成本會計 Senior cost accountant
• 資深實習審核員 Senior intern auditor
• 稅務會計師 Tax accountant
• 稅務顧問 Tax adviser
• 稅務分析師 Tax analyst
• 稅務審計員 Tax auditor
• 稅務顧問 Tax consultant
• 稅務評估員 Tax evaluator
• 稅務審查員 Tax examiner
• 稅務專家 Tax expert
• 稅務專家 Tax specialist
• 稅務裁決官 Taxation rulings officer

不包括職稱 Exclusions

• 會計技師和簿記員 Accounting technicians and bookkeepers (12200)
• 財務經理 Financial managers (10010)
• 政策和計劃研究人員、顧問和官員 Policy and program researchers, consultants and officers (4140)