Job description for an accountant-auditor

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Job description for an accountant-auditor. Full Document

Occupational Safety and Health

Occupational Safety and Health / Job descriptions

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I. General Provisions

Appointment to the position of an auditor and dismissal from it is carried out by order of the head of the enterprise on the proposal of the chief accountant in compliance with the requirements of the Code of Laws on the Work of Ukraine and the current legislation on work.
The accountant-auditor reports directly to the chief accountant of the enterprise or the head of the relevant structural subdivision of the main accounting department.

II. Functional responsibilities

Carries out, in accordance with the current instructions and provisions of the plan and for special tasks, documentary audits of the economic and financial activities of enterprises, as well as their subsections, which are on an independent balance sheet.
Timely draws up the results of the audit and submits them to the appropriate authorities for taking the necessary measures.
Gives operational instructions to the heads of the audited facility regarding the elimination of identified violations and shortcomings, conducting control checks of the work performed.
Controls the accuracy of the accounting of funds that come in, inventory and fixed assets, the timely display in the accounting of operations that are associated with their movement, the correctness of the expenditure of materials, fuel, electricity, funds, compliance with cost estimates, the procedure for reporting according to primary documents, as well as the organization of inventory and accounting in subdivisions of the enterprise.
Takes part in the development and implementation of measures aimed at improving the efficiency of resource use, saving them, strengthening control over the economic and financial activities of enterprises and organizations, ensuring the storage of property, and the correct organization of accounting.
Controls the activities of employees of the enterprise regarding the organization of accounting and reporting.
Performs individual official powers of attorney of his immediate supervisor.

III. Rights

The accountant-auditor has the right:

get acquainted with the draft decisions of the management of the enterprise that relate to its activities;
to submit proposals for the consideration of the chief accountant to improve the work related to the duties provided for by this instruction;
within its competence, report to the immediate supervisor on all identified shortcomings and make proposals for their elimination;
demand and receive personally or by proxy of the chief accountant from the heads of structural subdivisions and specialists information and documents necessary for the performance of his official duties;
involve specialists from all structural subdivisions in the performance of the tasks assigned to it;
demand from the management of the enterprise assistance in the performance of their duties.

IV. A responsibility

The auditor is responsible for:

for improper performance or non-performance of their official duties, which are provided for by this Job Description, - within the limits determined by the current legislation of Ukraine on work;
for an offense committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of Ukraine;
for the task of material damage - within the limits determined by the current civil legislation and the legislation on the work of Ukraine.

V. The accountant-auditor must know

Decrees, orders, orders, methodological, regulatory and other guidance materials from the organization of accounting and reporting.
The order of accounting, forms and methods of analysis of economic activity in the enterprise.
The procedure for conducting documentary audits and checks.
Organization of workflow and the procedure for documenting and displaying business assets and their movement in accounting.
Plan and correspondence accounts.
Financial and economic legislation.
Fundamentals of economics, organization of production, work and management.
Organization of mechanized processing of economic information.
Internal labor regulations.
Labor law.
Rules and norms of work protection.

VI. Qualifications

Leading accountant-auditor: complete higher education in the relevant field of study (master, specialist) and advanced training. At least 2 years of experience in the profession of an accountant-auditor of category I.
Accountant-auditor of the 2st category: complete or basic higher education in the relevant field of study (master, specialist or bachelor) and advanced training; for a master - without requirements for work experience, for a specialist - at least 3 years of work experience in the profession of an accountant-auditor of the II category, for a bachelor - at least XNUMX years.
Accountant-auditor II category: complete or basic higher education in the relevant field of study (specialist or bachelor) and advanced training; for a specialist - without requirements for work experience, for a bachelor - at least 2 years of work experience in the profession of an accountant-auditor.
Accountant-auditor: complete or basic higher education in the relevant field of study (specialist or bachelor) without requirements for work experience.

VII. Relationships (connections) by position

In the absence of an auditor-accountant, his duties are performed by a person appointed in the prescribed manner, which acquires the appropriate rights and is responsible for the proper performance of the duties assigned to it.

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