1, accounting and auditing knowledge
Auditors need to have solid accounting and auditing knowledge, including financial accounting, management accounting, auditing theory and methods. This knowledge is the basis of auditors' audit work, which can help auditors correctly understand and master the relevant provisions of auditing standards and accounting standards, so as to better complete the audit work.
2. Legal knowledge
Auditors need to know and master relevant laws, regulations and policies, especially those on corporate governance, internal control and securities market. At the same time, auditors also need to understand the relevant provisions of international law and international auditing standards in order to better adapt to the international auditing market.
3, information technology knowledge
With the development of information technology, auditors need to have corresponding information technology knowledge, including computer foundation, database management, information system audit and so on. This knowledge can help auditors to better cope with the audit challenges in the information environment and improve the efficiency and accuracy of the audit.
The employment prospects of auditors
1, market demand
With the development of economy and the growth of enterprises, the demand for auditors is increasing. Not only large enterprises need auditors to conduct financial auditing and risk control, but also small and medium-sized enterprises are beginning to realize the importance of auditing and need auditors to provide professional financial consulting and services. So the employment market for auditors is very broad.
2. Employment direction
The employment direction of auditors is very diverse. They can not only serve as internal auditors or external auditors in enterprises, but also work in accounting firms, law firms, financial investment institutions and other units. In addition, with the development of the Internet, emerging fields such as big data auditing and information system auditing have gradually emerged, providing more employment opportunities for auditors.
3. Career development
The career development path of auditors is clear, and they can improve their professional quality and comprehensive ability through continuous learning and accumulation of practical experience. From junior auditors to senior auditors, audit managers, and even the heads or senior managers of audit departments, they all need solid professional knowledge and rich management experience.