Career：Auditors
【明報專訊】What do auditors(核數師) do?
Auditors are professional personnel who act as the independent agents to examine(核查) the financial information thoroughly and make sure the financial reports of listed companies(上市公司) are accurate and valid. They sometimes work on other reports like environmental reports.
What is the differences between an accountant and an auditor?
Accountants (會計師) are the professional personnel responsible for the calculations and the preparation of the financial report. For example, if you ask your classmate to cross check your mathematics homework, you being the one who finishes the homework would be the ''accountant'', while your classmate who examines the accuracy of your homework would be the ''auditor''.
Why do we need an auditor?
If a financial report is found to contain erroneous information, it could seriously affect the investment decisions made by traders, while the decisions that are affected might involve millions or billions of dollars. Hence, an auditor is the gate-keeper of the financial information of a company.
How can I become an auditor?
Considering the importance of auditors in the market, the government requires an auditor to acquire a professional certificate before he or she can handle auditing work. Hence, you would need to pass the corresponding examinations. You need to be sensitive to numbers and figures. Also, working overnight might sometimes be necessary because a financial report often contain an immense amount of information.
■Gear up
1. All private companies release financial report. (True/ False)
2. An auditor can always get off work on time. (True/ False)
(Answers on next text)
■Glossary
valid (n) 合理的/有效的
erroneous (adj) 錯誤的
accuracy (n) 準確
sensitive (adj) 敏感的
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