Auditor
Internal and external auditors check organisations' financial records and procedures to make sure they are accurate and efficient.
In this guide
What you'll do
Day-to-day tasks
In your day-to-day duties you might:
- examine company accounts
- identify any risks to the business
- assess the company's financial reporting systems
- interview staff to gather evidence
- observe business processes
- analyse financial data
- make recommendations for improvements
Working environment
You could work in an office or at a client's business.
Career path and progression
As an experienced external auditor, you could move into management and then become a partner or finance director. You could also set up your own accountancy practice.
As an experienced internal auditor, you could move into a management role. You could also become a chartered internal auditor, or become a self-employed consultant.
What it takes
Skills and knowledge
You'll need:
- knowledge of economics and accounting
- maths knowledge
- to be thorough and pay attention to detail
- analytical thinking skills
- the ability to accept criticism and work well under pressure
- business management skills
- customer service skills
- excellent written communication skills
- to be able to use a computer and the main software packages confidently
Related subjects
Most relevant
- Accounting - Auditors examine company accounts and financial records to check they are accurate and comply with regulations. Understanding accounting principles, financial statements, and bookkeeping methods is fundamental to being able to spot errors, fraud, or inefficiencies.
- Mathematics - Auditors work with numbers every day – analysing financial data, checking calculations, and assessing whether figures add up correctly. Strong maths skills help them spot discrepancies, calculate ratios, and interpret statistical samples from large datasets.
- Economics - Auditors need to understand how businesses operate within the wider economy, including factors like market conditions, inflation, and regulation. This helps them assess whether a company's financial performance and forecasts are realistic and reasonable.
- Business - Auditors assess how well an organisation is managed, looking at its processes, internal controls, and risk management. Understanding business structures, strategy, and operations helps them identify weaknesses and recommend practical improvements.
Also relevant
- Law - Auditors need to understand the legal and regulatory frameworks that govern financial reporting, such as company law and tax legislation. External auditors in particular must ensure that organisations comply with legal requirements when preparing their accounts.
- English Language - Auditors write detailed reports explaining their findings and recommendations to senior managers, boards, and regulators. They also interview staff to gather evidence, so being able to communicate clearly – both in writing and in person – is essential.
- Computer Science - Auditors increasingly use data analytics tools and audit software to examine large volumes of financial transactions and detect anomalies. Understanding how databases, algorithms, and digital systems work helps them carry out more effective and efficient audits.
How to become
You can get into this job through:
- a university course
- an apprenticeship
- applying directly
- training with a professional body
You could do a degree, then join a graduate scheme to complete further training to become an auditor.
Employers will accept a range of degree subjects. Relevant subjects include:
- accountancy
- economics
- business and finance
- IT and computing
Entry requirements
You'll usually need:
- 4 or 5 GCSEs at grades 9 to 4 (A* to C), or equivalent, including English and maths
- 3 A levels or equivalent
More Information
You may be able to complete an apprenticeship to qualify as an internal auditor, while working with a company.
You could do a:
- higher apprenticeship as an internal audit practitioner
- level 7 apprenticeship as an internal audit professional
Entry requirements
You'll usually need:
- 4 or 5 GCSEs at grades 9 to 4 (A* to C) and A levels, or equivalent, for a higher or degree apprenticeship
More Information
You can join a company as a trainee auditor, or move into auditing by being seconded to an internal auditing team from another department.
You'll usually need at least A level qualifications or equivalent, and you'll be expected to take further training as your career develops.
You can qualify to audit public sector organisations through an apprenticeship or graduate scheme with the National Audit Office.
Professional and industry bodies
To be an external auditor, you'll need to be a qualified chartered accountant and a member of one of the following professional bodies:
- Association of Chartered Certified Accountants (ACCA)
- Institute of Chartered Accountants in England and Wales (ICAEW)
- The Association of International Accountants (AIA)
- Institute of Chartered Accountants of Scotland (ICAS)
You'll need to be a member of the The Chartered Institute of Public Finance and Accountancy to carry out audits in the public sector.
If you're qualified as an accountant with the Chartered Institute of Management Accountants (CIMA), you can carry out internal audits.
Further information
You can find out more about working in auditing from the Chartered Institute of Internal Auditors.
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