NOC 1111 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会计和财务记录，以确保准确性和遵守既定的会计标准和程序。会计师计划，组织和管理个人和机构的会计系统。在会计师事务所的签约学生也包含在本单元组。财务审计师和会计师，审计和会计受聘于整个公共和私营部门的事务所，或者他们可能成为自雇人士。

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. Articling students in accounting firms are included in this unit group. Financial auditors and accountants are employed by auditing and accounting firms throughout the private and public sectors, or they may be self-employed.

特许会计师（CA），注册会计师（CGA）和注册管理会计师（CMA）三个专业会计之间具有有限的流动性。
There is limited mobility among the three professional accounting designations of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA).

随着经验积累，可能晋升为审计或会计管理岗位。
Progression to auditing or accounting management positions is possible with experience.

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

• 英国特许公认会计师需要大学学位
  Chartered accountants require a university degree
• 同时完成省特许会计师公会批准的专业培训计划，并根据全省要求，参加两年或30个月的在职培训
  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
• 以及通过统一评价（UFE）后，成为省级特许会计师协会会员。
  Membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).
• 注册会计师和注册管理会计师需要大学学位
  Certified general accountants and certified management accountants require a university degree
• 同时完成注册会计师或管理会计师公会的培训计划和几年的在职培训
  Completion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training
• 同时由注册会计师协会或管理会计师公会认证。
  Certification by the Certified General Accountants Association or the Society of Management Accountants.
• 审计师需要通过特许会计师，注册会计师或注册管理会计师的教育，培训和确认
  Auditors require education, training and recognition as indicated for chartered accountants, certified general accountants or certified management accountants
• 以及会计师经验
  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.
• 作为破产诉讼的受托人行事，审计师和会计师必须持有作为破产受托人的执照。
  To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
• 会计师和审计师的执业会计通常需要由省级或地区的监管机构的许可。
  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
• 会计总监 accountant-controller
• 会计主管 accountants supervisor
• 会计主计长 accounting controller
• 分析师会计师 analyst-accountant
• 助理主计长 assistant controller
• 审计部门负责人 – 税项 audit unit head – taxation
• 审计师- 金融 auditor – finance
• 审计师CA（特许会计师） auditor-CA (chartered accountant)
• 审计师特许会计师（CA） auditor-chartered accountant (CA)
• 审计师主管 auditors supervisor
• 银行分行会计师 bank branch accountant
• 银行准备金的审计师 bank reserves auditor
• 破产受托人 bankruptcy trustee
• 分公司会计师，银行 branch accountant, bank
• 预算会计 budget accountant
• CA（特许会计师） CA (chartered accountant)
• CA（特许会计师）学生 CA (chartered accountant) student
• 注册会计师（CGA） certified general accountant (CGA)
• 注册管理会计师（CMA） certified management accountant (CMA)
• CGA（注册会计师） CGA (certified general accountant)
• 特许会计师（CA） chartered accountant (CA)
• 特许会计师（CA）学生 chartered accountant (CA) student
• 总会计师 chief accountant
• 索赔会计师 claims accountant
• CMA（注册管理会计师） CMA (certified management 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
• 师主计长 – 会计 division controller – accounting
• 现场审计师- 财政 field auditor – finances
• 财务会计 financial accountant
• 财务审计 financial auditor
• 财务管理人员 financial control officer
• 总会计师 general accountant
• 所得税调整 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
• 所得税研究者 income tax investigator
• 所得税专家 income tax specialist
• 工业会计师 industrial accountant
• 工业审计师 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
• 内部审计师 internal auditor
• 内部审计师 – 财政 internal auditor – finances
• 内部审计主管 – 财务 internal auditors supervisor – finances
• 机加工会计师 machine processing accountant
• 管理会计 management accountant
• 管理会计主管 management accounting chief
• 制造会计师 manufacturing accountant
• 官员，财务控制 officer, financial control
• 工厂会计 plant accountant
• 工厂主计长 plant controller
• 生产会计师 production accountant
• 项目会计师 project accountant
• 物业会计师 property accountant
• 会计师 public accountant
• 首席会计师 public accountants chief
• 公共会计主管 public accountants supervisor
• 再保险分析师 reinsurance analyst
• 裁决官，税务 rulings officer, taxation
• 销售审计师- 财政 sales auditor – finances
• 高级会计分析师 senior accounting analyst
• 高级成本会计 senior cost accountant
• 高级实习生审计师 senior intern auditor
• 主管，会计师 supervisor, accountants
• 主管，审计师 supervisor, auditors
• 主管，成本会计; supervisor, cost accounting
• 主管，内部审计 – 财政 supervisor, internal audit – finances
• 主管，内部审计人员 – 财务 supervisor, internal auditors – finances
• 主管，会计师 supervisor, public accountants
• 税务会计师 tax accountant
• 税务顾问 tax adviser
• 税务分析师 tax analyst
• 税务审计师 tax auditor
• 税务顾问 tax consultant
• 税务评估 tax evaluator
• 税务考官 tax examiner
• 税务专家 tax expert
• 税务专家 tax specialist
• 税务裁决主任 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)
• 程序或其他非金融审计师（政策和程序的研究人员，顾问和管理人员） Program or other non-financial auditors (in [416](416) Policy and program researchers, consultants and officers )