audiitortöö

Audiitortöö refers to the work conducted by an auditor to provide independent assurance on the reliability of financial information and related processes. It covers planning, evidence gathering, analysis, evaluation of internal controls, and the communication of findings.

Common forms include external audits of financial statements, internal audits of governance and operations, and compliance or performance audits. The auditing process typically starts with risk assessment, followed by testing of transactions and controls, evidence collection, and the formulation of a report.

Auditors apply professional standards, emphasize independence and objectivity, and rely on professional skepticism when evaluating evidence. Qualifications usually include a university degree in accounting, finance, or economics, plus professional certifications such as CPA, ACCA, or equivalent, with ongoing continuing education.

Auditing is conducted in firms of various sizes, government audit offices, and internal audit departments within organizations. Key skills include analytical ability, attention to detail, communication, ethical judgment, and the ability to assess risk and control effectiveness.

The work supports stakeholders by enhancing the credibility of financial reporting, improving governance, managing risk, and ensuring regulatory compliance.