1, participating in the implementation of various audit services;
2, independently undertake the audit of small projects;
3, responsible for the preparation of audit working papers;
5. According to the requirements of audit procedures, complete the audit working papers through teamwork;
6, assist the project audit director to do a good job of filing audit data.
Competency requirements:
(1) Multi-faceted talents: have the overall situation and forward-looking consideration for the value growth of the whole organization;
(2) Familiar with the business and visit the site: participate in and understand the various businesses of the organization, and propose solutions in time when problems are found;
(3) Proficient in technology: apply professional technical knowledge to prevent and reduce risks, improve organizational governance structure and improve organizational operation efficiency;
(4) Support services: logistics support, training and consulting services can be provided as required;
(5) Leadership: Proactive and able to play a leading role in risk control and improving organizational effectiveness.
Extended data:
Audit assistants should be proactive and hardworking. Such as reciting papers, binding reports, sending materials, contacting customers, etc., should be done on their own initiative, because assistants are novices of certified public accountants and are unfamiliar with many practices, so they can only do some superficial work to play the role of assistants.
Secondly, in order to get into the role as soon as possible, the assistant should put his efforts behind him and complete a memorable and experienced project.
Audit is an independent economic supervision activity authorized or entrusted by the state to examine and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, business management activities and related materials, evaluate economic responsibility and verify economic business in accordance with national laws and regulations, auditing standards and accounting theory, so as to maintain financial discipline, improve business management and improve economic efficiency.
One is that auditing is an activity of economic supervision, and economic supervision is the basic function of auditing;
Secondly, audit has independence, which is the most essential feature of audit supervision and the key to distinguish it from other economic supervision. Audit is compared with economic management activities, non-economic supervision activities and other professional economic supervision activities.
Independence is the essential feature of audit, and it is also a necessary condition to ensure the smooth progress of audit work.
Audit authority is a necessary condition to ensure the effective exercise of audit power. The authority of audit is always associated with independence, which is inseparable from the independent status of audit organizations and the independent practice of auditors.
Auditing can be investigated from different angles, thus making different classifications. Reasonable audit classification is conducive to deepening the understanding of audit, thus effectively organizing various audit activities and giving full play to the positive role of audit.
References:
Baidu Encyclopedia-Audit Assistant