NOC 11100 财务审计师和会计师 (Financial auditors and accountants)

目录

简介 Intro

财务审计师检查和分析个人和机构的会计和财务记录，以确保准确性并遵守既定的会计标准和程序。 会计师为个人和机构规划、组织和管理会计系统。 他们受雇于私营部门会计和审计公司或部门以及公共部门会计和审计部门或单位，或者他们可能是个体经营者。 会计师事务所的文章学生包含在本单元组中。

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.

主要职责 Main Duties

财务审计师执行部分或全部下列职责：Financial auditors perform some or all of the following duties:

• 检查和分析日志和台账条目，银行对账单，存货，支出，纳税申报表和其他会计和财务记录，组织机构，企业或其他机构的个人，部门的文件与系统，以确保财务记录的准确性和遵守既定的会计标准内，程序及内部监控
  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
• 准备详细的审计结果报告，并提出建议，以改善个人或企业的会计和管理做法
  Prepare detailed reports on audit findings and make recommendations to improve individual or establishment’s accounting and management practices
• 对企业进行实地审核，以确保符合规定的“所得税法”，加拿大商业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
• 可以监督主管客户端公司内会计工作的其他审计师或专业人士。
  May supervise other auditors or professionals in charge of accounting within client’s establishment.

会计师执行部分或全部下列职责：Accountants perform some or all of the following duties:

• 规划，设置和管理会计系统，并准备组织，企业和其他机构内的个人，部门的财务资料
  Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishments
• 检查会计记录和编制财务报表和报告
  Examine accounting records and prepare financial statements and reports
• 开发和维护成本结果，报告及内部监控程序
  Develop and maintain cost finding, reporting and internal control procedures
• 检查财务帐目及纪录，并依据会计记录，准备所得税申报
  Examine financial accounts and records and prepare income tax returns from accounting records
• 分析财务报表和报告，并提供财务，业务及税务咨询
  Analyze financial statements and reports and provide financial, business and tax advice
• 在破产程序可能作为受托人行事
  May act as a trustee in bankruptcy proceedings
• 可以监督和培训订约学生，其他会计师或行政技术人员。
  May supervise and train articling students, other accountants or administrative technicians.

任职要求 Employment Requirements

• 特许专业会计师、特许会计师（CPA、CA）需要大学学位并完成省级特许会计师协会批准的专业培训计划，并且根据省份的不同，需要两年或 30 个月的在职培训 成功完成统一评估 (UFE) 后成为省级特许会计师协会会员。
  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).
• 特许专业会计师、注册普通会计师（CPA、CGA）和特许专业会计师、注册管理会计师（CPA、CMA）需要大学学位并完成批准的培训计划以及多年的在职培训和认证 所有省份和地区都需要监管机构。
  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.
• 审计师需要获得特许专业会计师、特许会计师（CPA、CA）、特许专业会计师、注册普通会计师（CPA、CGA）或特许专业会计师、注册管理会计师（CPA、CMA）所示的教育、培训和认可以及一定的经验 作为一名会计师。
  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.
• 审计师可能需要内部审计师协会的认可。
  Auditors may require recognition by the Institute of Internal Auditors.
• 要在破产程序中担任受托人，审计师和会计师必须持有破产受托人执照。
  To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
• 从事公共会计的会计师和审计师通常需要获得省或地区管理机构的许可。
  Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.

所有职称 All Titles

• 会计 Accountant
• 会计主管 Accountant-controller
• 会计师主管 Accountants supervisor
• 会计总监 Accounting controller
• 分析师-会计师 Analyst-accountant
• 助理管制员 Assistant controller
• 审计组组长-税务 Audit unit head – taxation
• 审计师 – 财务 Auditor – finance
• 注册会计师 (CA) Auditor-chartered accountant (CA)
• 监事主管 Auditors supervisor
• 银行分行会计 Bank branch accountant
• 银行准备金审计师 Bank reserves auditor
• 破产受托人 Bankruptcy trustee
• 预算会计师 Budget accountant
• 注册会计师（CGA） Certified general accountant (CGA)
• 注册管理会计师（CMA） Certified management accountant (CMA)
• 特许会计师（CA） Chartered accountant (CA)
• 特许会计师（CA）学生 Chartered accountant (CA) student
• 特许专业会计师、注册会计师（CPA、CGA） Chartered professional accountant, certified general accountant (CPA, CGA)
• 特许专业会计师、注册管理会计师（CPA、CMA） Chartered professional accountant, certified management accountant (CPA, CMA)
• 特许专业会计师、特许会计师（CPA、CA） Chartered professional accountant, chartered accountant (CPA, CA)
• 总会计师 Chief accountant
• 理赔会计师 Claims accountant
• 计算机审计专家 Computer audit specialist
• 成本会计 Cost accountant
• 成本会计主管 Cost accounting supervisor
• 部门会计 Departmental accountant
• 部门主管 – 会计 Division controller – accounting
• 现场审计员 – 财务 Field auditor – finances
• 财务会计 Financial accountant
• 财务审计师 Financial auditor
• 财务控制官 Financial control officer
• 财务管理人员 Financial management officer
• 财务管理官-养老金计划分析 Financial management officer – pension plan analysis
• 财务管理官员 – 项目预算 Financial management officer – program budgeting
• 总会计师 General accountant
• 所得税调整员 Income tax adjuster
• 所得税顾问 Income tax adviser
• 所得税顾问 Income tax consultant
• 所得税专家 Income tax expert
• 所得税调查员 Income tax investigator
• 所得税专家 Income tax specialist
• 工业会计师 Industrial accountant
• 工业审核员 Industrial auditor
• 中级会计师 Intermediate accountant
• 内部审计项目经理 Internal audit project manager
• 内部审计主管-财务 Internal audit supervisor – finances
• 内部审计 Internal auditor
• 内部审计师 – 财务 Internal auditor – finances
• 内部审计主管 – 财务 Internal auditors supervisor – finances
• 机加工会计 Machine processing accountant
• 管理会计师 Management accountant
• 管理会计主管 Management accounting chief
• 制造会计师 Manufacturing accountant
• 工厂会计 Plant accountant
• 工厂控制器 Plant controller
• 生产会计 Production accountant
• 项目会计师 Project accountant
• 物业会计师 Property accountant
• 公众会计 Public accountant
• 公共会计师主管 Public accountants chief
• 会计师事务所主管 Public accountants supervisor
• 再保险分析师 Reinsurance analyst
• 销售审计员 – 财务 Sales auditor – finances
• 高级会计分析师 Senior accounting analyst
• 高级成本会计师 Senior cost accountant
• 高级实习审核员 Senior intern auditor
• 税务会计师 Tax accountant
• 税务顾问 Tax adviser
• 税务分析师 Tax analyst
• 税务审计员 Tax auditor
• 税务顾问 Tax consultant
• 税务评估员 Tax evaluator
• 税务审查员 Tax examiner
• 税务专家 Tax expert
• 税务专家 Tax specialist
• 税务裁决官 Taxation rulings officer

不包括职称 Exclusions

• 会计技师和簿记员 Accounting technicians and bookkeepers [1311](1311)
• 财务经理 Financial managers [0111](0111)
• 政策和计划研究人员、顾问和官员 Policy and program researchers, consultants and officers(4140)