First of all, their responsibilities are different:

1, auditor's responsibilities:

(1) The auditor must review and prove that the financial accounts of the company are prepared in accordance with laws and articles of association;

(2) It is necessary to check whether the annual report contains information stipulated by law and whether it makes a false introduction to the company's affairs;

(3) You must check the company's books and accounting statements, and ask the directors for all necessary information and intelligence;

(4) Reporting matters that seriously affect the survival and development of the company;

(5) The contents of annual financial statements and annual reports must be verified.

2. Responsibilities of the Audit Assistant:

(1) Responsible for preparing all internal audit reports involving audit matters;

(2) to assist government audit departments and accounting firms to carry out independent audit activities;

(three) responsible for collecting, sorting and archiving the original investigation of the relevant audit materials, keeping secrets in accordance with the provisions, and protecting the legitimate rights and interests of the parties.

Second, they have different job requirements:

1, auditor's job requirements:

(1) is already an employee or service person of the company;

(2) Being a partner of the company;

(3) It is an economic group;

(4) Persons who have economic contacts and contacts with the company.

2, the audit assistant job requirements:

(1) Education and Training: Bachelor degree or above in business management or finance. Have the qualification of auditor or intermediate accountant or above.

(2) Work experience: more than 2 years working experience in corporate finance or firm. Familiar with national financial policies and accounting standards; Proficient in auditing and tax laws and regulations; Familiar with the business scope, business process and accounting methods of the industry and the company; Understand the relevant economic laws and policies; Good communication and written expression skills.

Extended data:

Competency requirements of audit assistant:

1, multi-faceted: the overall situation and forward-looking consideration are given to the value growth of the whole organization;

2. Familiar with the business and visit the site: participate in and understand the business 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.

Baidu encyclopedia-auditor

Baidu Encyclopedia-Audit Assistant