TCFCA 学习空间
TCFCA 学习空间
Financial auditors and accountants
财务审计师检查和分析个人和机构的会计和财务记录，以确保准确性并遵守既定的会计标准和程序。会计师为个人和机构规划、组织和管理会计系统。他们受雇于私营部门会计和审计公司或部门以及公共部门会计和审计部门或单位，或者他们可能是个体经营者。会计师事务所的文章学生包含在本单元组中。
Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. They are employed by private sector accounting and auditing firms or departments and public sector accounting and auditing departments or units, or they may be self-employed. Articling students in accounting firms are included in this unit group.
中文内容为本站机器翻译，未经加拿大政府审核；申请与职业匹配请以英文原文为准。
财务审计师
Financial auditors
检查和分析个人、组织、企业或其他机构内的部门的日记帐和分类帐分录、银行报表、库存、支出、纳税申报表以及其他会计和财务记录、文件和系统，以确保财务记录的准确性并遵守既定的会计标准、程序和内部控制
Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of individuals, departments within organizations, businesses or other establishments to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls
准备有关审计结果的详细报告，并提出改进个人或机构的会计和管理实践的建议
Prepare detailed reports on audit findings and make recommendations to improve individual or establishment's accounting and management practices
对企业进行现场审计，以确保遵守所得税法、加拿大商业公司法或其他法定要求的规定
Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements
可以监督客户机构内负责会计的其他审计师或专业人员。
May supervise other auditors or professionals in charge of accounting within client's establishment.
会计师
Accountants
规划、建立和管理会计系统，并为个人、组织内的部门、企业和其他机构准备财务信息
Plan, set up and administer accounting systems and prepare financial information for individuals, departments within organizations, businesses and other establishments
检查会计记录并准备财务报表和报告
Examine accounting records and prepare financial statements and reports
制定和维护成本调查、报告和内部控制程序
Develop and maintain cost finding, reporting and internal control procedures
检查财务账目和记录并根据会计记录准备所得税申报表
Examine financial accounts and records and prepare income tax returns from accounting records
分析财务报表和报告并提供财务、商业和税务建议
Analyze financial statements and reports and provide financial, business and tax advice
可在破产程序中担任受托人
May act as a trustee in bankruptcy proceedings
可以监督和培训文章学生、其他会计师或行政技术人员。
May supervise and train articling students, other accountants or administrative technicians.
特许专业会计师、特许会计师（CPA、CA）需要大学学位并完成省级特许会计师协会批准的专业培训课程，并且根据省份的不同，需要接受两年或 30 个月的在职培训，并在成功完成统一评估 (UFE) 后成为省级特许会计师协会会员。
Chartered professional accountants, chartered accountants (CPA, CA) require a university degree and completion of a professional training program approved by a provincial Institute of chartered accountants and, depending on the province, either two years or 30 months of on-the-job training and membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).
在所有省份和地区，特许专业会计师、注册普通会计师（CPA、CGA）和特许专业会计师、注册管理会计师（CPA、CMA）都需要大学学位、完成批准的培训计划以及几年的在职培训和监管机构的认证。
Chartered professional accountants, certified general accountants (CPA, CGA) and chartered professional accountants, certified management accountants (CPA, CMA) require a university degree and completion of an approved training program and several years of on-the-job training and certification with a regulatory body is required in all provinces and territories.
审计师需要获得特许专业会计师、特许会计师（CPA、CA）、特许专业会计师、注册普通会计师（CPA、CGA）或特许专业会计师、注册管理会计师（CPA、CMA）所示的教育、培训和认可以及一定的会计师经验。
Auditors require education, training and recognition as indicated for chartered professional accountants, chartered accountants (CPA, CA), chartered professional accountants, certified general accountants (CPA, CGA) or chartered professional accountants, certified management accountants (CPA, CMA) and some experience as an accountant.
审计师可能需要内部审计师协会的认可。
Auditors may require recognition by the Institute of Internal Auditors.
要在破产程序中担任受托人，审计师和会计师必须持有破产受托人执照。
To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
从事公共会计的会计师和审计师通常需要获得省或地区管理机构的许可。
Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.
三个专业会计职称之间的流动性有限：特许专业会计师、特许会计师（CPA、CA）；特许专业会计师、注册普通会计师（CPA、CGA）、特许专业会计师、注册管理会计师（CPA、CMA）。
There is limited mobility among the three professional accounting designations: Chartered professional accountant, chartered accountant (CPA, CA); Chartered professional accountant, certified general accountant (CPA, CGA), and Chartered professional accountant, certified management accountant (CPA, CMA).
随着经验的积累，可以晋升到审计或会计管理职位。
Progression to auditing or accounting management positions is possible with experience.
会计技术员和簿记员（参见12200 会计技术员和簿记员）
Accounting technicians and bookkeepers (See 12200 Accounting technicians and bookkeepers)
财务经理（参见10010财务经理）
Financial managers (See 10010 Financial managers)
政策和计划研究人员、顾问和官员（见 4140 政策和计划研究人员、顾问和官员）
Policy and program researchers, consultants and officers (See 4140 Policy and program researchers, consultants and officers)
Source: Statistics Canada, National Occupational Classification (NOC) 2021 Version 1.0, September 28, 2021. Reproduced and distributed on an "as is" basis with the permission of Statistics Canada.
Statistics Canada CSV 不标注 individual essential duties。 本站不会把某一行自动编造成 essential duty，具体分类仍需用户或专业人士核对。