Requisitos para ser Auditor: Qué es un Auditor, funciones de un Auditor y salario de un Auditor

Una de las carreras más meticulosas del mundo profesional es la de auditoría, si crees que es lo tuyo y quieres conocer los Requisitos para ser Auditor nosotros te los podemos suministrar.

Vamos a ver en este artículo qué es un Auditor, sus funciones y hasta el salario que pueden llegar a percibir.

Continúa con nosotros en esta interesante historia.

ESTO ENCONTRARÁS AQUÍ

Requisitos para ser Auditor

Tener conocimientos avanzados

  • Título de Licenciado en Contaduría Pública o Contador Público, Administrador de Empresas, Economista o similares, con credencial profesional emitida por la Secretaría de Educación Pública.
  • Si es extranjero, tiene que revalidar tu título de acuerdo con los tratados y acuerdos internacionales correspondientes.
  • Avalado por el Colegio Profesional reconocido por la Secretaría de Educación Pública.
  • Tener conocimientos en sistemas de gestión, legislación, programas contables, tecnologías computarizadas (Microsoft Office, presentaciones en Excel, otros), idiomas, entre otras.

Sumar otros conocimientos complementarios

  • Inscrito en la Administración General de Auditoría Fiscal Federal (Servicio de Administración Tributaria).
  • Experiencia profesional mínima de 3 años en labores de auditoría externa, y un año en sistemas de gestión u otras requeridas.
  • Inscrito en el Colegio de Contadores debidamente reconocido por la Secretaría de Educación Pública, y no estar suspendido.
  • No haber sido condenado o sentenciado por delitos patrimoniales o intencionales.
  • No presentar inhabilitación para desempeñarse en el comercio o laborar como auditor en el sector público o en el sistema financiero de México.
  • Estar registrado en la Comisión de Auditoría Externa.
  • Adaptarse al Manual de Procedimientos y políticas de la sociedad de auditores en la que se inscribió.
  • No haberse declarado en quiebra.
  • No tener litigios pendientes con instituciones, sociedades mutuales o agencias de Seguros.
  • Ser una persona honesta y de comprobado prestigio moral o ético profesional.
  • Poseer la capacidad para comunicarse: auditar y llegar a explicar con claridad y concisión los resultados, simplificando el lenguaje técnico, realizando preguntas certeras y redactando los informes de manera profesional.
  • Mostrar destreza para resolver problemas, analizar, planear formas metodológicas de auditar, realizar cálculos, desarrollar habilidades numéricas o matemáticas, trabajar en distintos departamentos y personas, grupos o clientes a la vez, y saber manejar ordenadores y programas contables, aparte de tener alta motivación para trabajar.
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¿Qué es un Auditor?

Un auditor también llamado contralor, es un experto designado por una institución del sector público o una empresa privada para examinar, revisar y evaluar con objetividad la gestión administrativa y financiera de una entidad a fin de emitir un veredicto o informe al respecto.

AUDITOR

A partir de allí se efectúan las recomendaciones u observaciones pertinentes, para mejorar la eficiencia o desenvolvimiento de la misma.

Inicialmente un auditor viene de oyente u oidor. Alguien que escucha (por no decir que ve, también) lo que está pasando en las cuentas y gestión financiera de una empresa pública o privada.

El auditor es una persona con estudios superiores encargada de realizar el análisis pormenorizado de la Contabilidad de una empresa sea pública o privada, a fin de  verificar que los datos financieros, operacionales y administrativos son confiables, veraces y oportunos y enmarcados en los criterios que establece la Ley.

Es una profesión muy solicitada por medianas y grandes empresas que tienen que ser  auditadas obligatoriamente por ley.  Es una actividad que amerita muchas horas de esfuerzo, pero con sus recompensas personales de incremento de los aprendizajes al trabajar con equipos, clientes, y otros profesionales al mismo tiempo, así como prestigio social, disfrute y satisfacción de ayudar a resolver problemas financieros, y percibir importantes honorarios por su trabajo.

Funciones de un Auditor

El auditor efectúa su trabajo pormenorizado en una empresa para ver las operaciones que han realizado durante un período de tiempo y comprobar que se han cumplido las obligaciones fiscales, jurídicas y reglamentarias en general.

Puede decirse en líneas generales que sus funciones se enclaustran en tres tareas básicas: el examen de la situación financiera durante un tiempo determinado (anual, por ejemplo), el análisis de la misma, y la emisión del informe final con los resultados y recomendaciones.

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Vamos entonces a ver cómo se desglosan esas funciones:

  • Examinar minuciosamente la información financiera y contable de una empresa o negocio durante un lapso determinado.
  • Atender a los recursos y obligaciones del negocio o entidad auditado.
  • Procurar la coherencia técnica de los registros contables y financieros.
  • Inspeccionar los informes y documentación complementaria.
  • Cuidar el cumplimiento de procedimientos, políticas y leyes aplicables.
  • Avalar los activos debidamente justificados.
  • Fiscalizar las prácticas operativas diarias.
  • Documentar las observaciones realizadas en la auditoría.
  • Saber identificar los problemas en los procedimientos internos de la empresa y presentar un informe con el balance, la memoria anual, reflexiones y propuestas para atender en caso de problemas financieros latentes en la empresa o entidad.
  • Presentar (obligatoriamente) un informe favorable, desfavorable o mixto en el que exponer con claridad la situación financiera examinada, con resultados ajustados a los principios de auditoría internacional.
  • Manejar diferentes programas de computación y programas Contables.
  • Conocer, en lo posible, por lo menos otro idioma como el inglés.

¿Cuál es el salario de un Auditorio?

En México el promedio de sueldo de un auditor es entre 13.531,27 pesos mexicanos mensuales y  96.000$ al año. En ciertos casos de 49.23$ por hora.

Respecto a los cargos de la jerarquía básica, pueden percibir un salario de 18.010$ al año, pero quienes tienen mayor experiencia pueden percibir inclusive 163.200$ anuales.

SUELDO DE UN AUDITOR

Otros indican que es en promedio para un auditor operativo 11.238,00 mensuales. Un Auditor interno puede recibir 12.059,00 mensuales y uno de Procesos gana en promedio 11.725,00 al mes  mientras que uno nocturno percibe una media salarial de 9.007,00 al mes.

Pero en general, un Auditor Financiero percibe en promedio 16.222,00 mensuales y uno  Administrativo, una media al mes de 11.064,00 pesos.

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Otros datos refieren que México ofrece un salario promedio de 119.998,00 pesos anuales, aproximadamente 61,55 por hora y en los puestos de rango básico 35.000.00 pesos-año y los que tengan más experiencia, hasta 203.997,00 pesos mexicanos.

¿Qué es el ROAC?

ROAC

Las siglas ROAC corresponden al Registro Oficial de Auditores de Cuentas del Instituto de Contabilidad y Auditoría (ICAC).

Para ejercer como auditor de cuentas es necesario inscribirse en dicha institución presentando primeramente un examen y acreditar la experiencia profesional mínima en una firma o despacho.

Examen de aptitud para poder inscribirse en el ROAC

En caso de querer ser auditor de cuentas en diversos países tienes que registrarte en el Registro Oficial de Auditores de Cuentas ROAC  y en el ICAC (Instituto de Contabilidad y Auditoría de Cuentas). Pero antes hay que seguir unos cursos teórico-prácticos homologados por esta segunda institución, a fin de superar las pruebas convocadas por el Ministerio de Economía.

La prueba tiene dos partes:

  • Una parte teórica: destinada a verificar el nivel de conocimientos del futuro auditor.
  • Otra parte práctica: para poder corroborar la capacidad de aplicar lo aprendido teóricamente.

Por supuesto, para tener la opción de entrar a presentar el examen de aptitud del ICAC se requieren las siguientes condiciones:

  • Tener mayoría de edad.
  • Ser mexicano de nacimiento.
  • Haber cursado tanto la parte teórica como la práctica reconocidas por la Ley de Auditoría y la anuencia del ICAC.
  • Es obvio que el aprendizaje no termina con la presentación de los exámenes, sino que continúa con otros cursos de formación continua promovidos por el ICAC.

Hemos culminado con este interesante documento, ahora te invitamos a seguir con nosotros para que realices la búsqueda de todos los temas de tú interés.

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  179. 民意調查是什麼?民調什麼意思?
    民意調查又稱為輿論調查或民意測驗,簡稱民調。一般而言,民調是一種為了解公眾對某些政治、社會問題與政策的意見和態度,由專業民調公司或媒體進行的調查方法。

    目的在於通過網路、電話、或書面等媒介,對大量樣本的問卷調查抽樣,利用統計學的抽樣理論來推斷較為客觀,且能較為精確地推論社會輿論或民意動向的一種方法。
    以下是民意調查的一些基本特點和重要性:

    抽樣:由於不可能向每一個人詢問意見,所以調查者會選擇一個代表性的樣本進行調查。這樣本的大小和抽樣方法都會影響調查的準確性和可靠性。
    問卷設計:為了確保獲得可靠的結果,問卷必須經過精心設計,問題要清晰、不帶偏見,且易於理解。
    數據分析:收集到的數據將被分析以得出結論。這可能包括計算百分比、平均值、標準差等,以及更複雜的統計分析。
    多種用途:民意調查可以用於各種目的,包括政策制定、選舉預測、市場研究、社會科學研究等。
    限制:雖然民意調查是一個有價值的工具,但它也有其限制。例如,樣本可能不完全代表目標人群,或者問卷的設計可能導致偏見。
    影響決策:民意調查的結果常常被政府、企業和其他組織用來影響其決策。
    透明度和誠實:為了維護調查的可信度,調查組織應該提供其調查方法、樣本大小、抽樣方法和可能的誤差範圍等詳細資訊。
    民調是怎麼調查的?
    民意調查(輿論調查)的意義是指為瞭解大多數民眾的看法、意見、利益與需求,以科學、系統與公正的資料,蒐集可以代表全部群眾(母體)的部分群眾(抽樣),設計問卷題目後,以人工或電腦詢問部分民眾對特定議題的看法與評價,利用抽樣出來部分民眾的意見與看法,來推論目前全部民眾的意見與看法,藉以衡量社會與政治的狀態。

    以下是進行民調調查的基本步驟:

    定義目標和目的:首先,調查者需要明確調查的目的。是要了解公眾對某個政策的看法?還是要評估某個政治候選人的支持率?
    設計問卷:根據調查目的,研究者會設計一份問卷。問卷應該包含清晰、不帶偏見的問題,並避免導向性的語言。
    選擇樣本:因為通常不可能調查所有人,所以會選擇一部分人作為代表。這部分人被稱為“樣本”。最理想的情況是使用隨機抽樣,以確保每個人都有被選中的機會。
    收集數據:有多種方法可以收集數據,如面對面訪問、電話訪問、郵件調查或在線調查。
    數據分析:一旦數據被收集,研究者會使用統計工具和技術進行分析,得出結論或洞見。
    報告結果:分析完數據後,研究者會編寫報告或發布結果。報告通常會提供調查方法、樣本大小、誤差範圍和主要發現。
    解釋誤差範圍:多數民調報告都會提供誤差範圍,例如“±3%”。這表示實際的結果有可能在報告結果的3%範圍內上下浮動。
    民調調查的質量和可信度很大程度上取決於其設計和實施的方法。若是由專業和無偏見的組織進行,且使用科學的方法,那麼民調結果往往較為可靠。但即使是最高質量的民調也會有一定的誤差,因此解讀時應保持批判性思考。

    為什麼要做民調?
    民調提供了一種系統性的方式來了解大眾的意見、態度和信念。進行民調的原因多種多樣,以下是一些主要的動機:

    政策制定和評估:政府和政策制定者進行民調,以了解公眾對某一議題或政策的看法。這有助於制定或調整政策,以反映大眾的需求和意見。
    選舉和政治活動:政黨和候選人通常使用民調來評估自己在選舉中的地位,了解哪些議題對選民最重要,以及如何調整策略以吸引更多支持。
    市場研究:企業和組織進行民調以了解消費者對產品、服務或品牌的態度,從而制定或調整市場策略。
    社會科學研究:學者和研究者使用民調來了解人們的社會、文化和心理特征,以及其與行為的關係。
    公眾與媒體的期望:民調提供了一種方式,使公眾、政府和企業得以了解社會的整體趨勢和態度。媒體也經常報導民調結果,提供公眾對當前議題的見解。
    提供反饋和評估:無論是企業還是政府,都可以透過民調了解其表現、服務或政策的效果,並根據反饋進行改進。
    預測和趨勢分析:民調可以幫助預測某些趨勢或行為的未來發展,如選舉結果、市場需求等。
    教育和提高公眾意識:通過進行和公布民調,可以促使公眾對某一議題或問題有更深入的了解和討論。

    民調可信嗎?
    民意調查的結果數據隨處可見,尤其是政治性民調結果幾乎可說是天天在新聞上放送,對總統的滿意度下降了多少百分比,然而大家又信多少?

    在景美市場的訪問中,我們了解到民眾對民調有一些普遍的觀點。大多數受訪者表示,他們對民調的可信度存有疑慮,主要原因是他們擔心政府可能會在調查中進行操控,以符合特定政治目標。

    受訪者還提到,民意調查的結果通常不會對他們的投票意願產生影響。換句話說,他們的選擇通常受到更多因素的影響,例如候選人的政策立場和政府做事的認真與否,而不是單純依賴民調結果。

    從訪問中我們可以得出的結論是,大多數民眾對民調持謹慎態度,並認為它們對他們的投票決策影響有限。

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  183. 總統民調
    民意調查是什麼?民調什麼意思?
    民意調查又稱為輿論調查或民意測驗,簡稱民調。一般而言,民調是一種為了解公眾對某些政治、社會問題與政策的意見和態度,由專業民調公司或媒體進行的調查方法。

    目的在於通過網路、電話、或書面等媒介,對大量樣本的問卷調查抽樣,利用統計學的抽樣理論來推斷較為客觀,且能較為精確地推論社會輿論或民意動向的一種方法。
    以下是民意調查的一些基本特點和重要性:

    抽樣:由於不可能向每一個人詢問意見,所以調查者會選擇一個代表性的樣本進行調查。這樣本的大小和抽樣方法都會影響調查的準確性和可靠性。
    問卷設計:為了確保獲得可靠的結果,問卷必須經過精心設計,問題要清晰、不帶偏見,且易於理解。
    數據分析:收集到的數據將被分析以得出結論。這可能包括計算百分比、平均值、標準差等,以及更複雜的統計分析。
    多種用途:民意調查可以用於各種目的,包括政策制定、選舉預測、市場研究、社會科學研究等。
    限制:雖然民意調查是一個有價值的工具,但它也有其限制。例如,樣本可能不完全代表目標人群,或者問卷的設計可能導致偏見。
    影響決策:民意調查的結果常常被政府、企業和其他組織用來影響其決策。
    透明度和誠實:為了維護調查的可信度,調查組織應該提供其調查方法、樣本大小、抽樣方法和可能的誤差範圍等詳細資訊。
    民調是怎麼調查的?
    民意調查(輿論調查)的意義是指為瞭解大多數民眾的看法、意見、利益與需求,以科學、系統與公正的資料,蒐集可以代表全部群眾(母體)的部分群眾(抽樣),設計問卷題目後,以人工或電腦詢問部分民眾對特定議題的看法與評價,利用抽樣出來部分民眾的意見與看法,來推論目前全部民眾的意見與看法,藉以衡量社會與政治的狀態。

    以下是進行民調調查的基本步驟:

    定義目標和目的:首先,調查者需要明確調查的目的。是要了解公眾對某個政策的看法?還是要評估某個政治候選人的支持率?
    設計問卷:根據調查目的,研究者會設計一份問卷。問卷應該包含清晰、不帶偏見的問題,並避免導向性的語言。
    選擇樣本:因為通常不可能調查所有人,所以會選擇一部分人作為代表。這部分人被稱為“樣本”。最理想的情況是使用隨機抽樣,以確保每個人都有被選中的機會。
    收集數據:有多種方法可以收集數據,如面對面訪問、電話訪問、郵件調查或在線調查。
    數據分析:一旦數據被收集,研究者會使用統計工具和技術進行分析,得出結論或洞見。
    報告結果:分析完數據後,研究者會編寫報告或發布結果。報告通常會提供調查方法、樣本大小、誤差範圍和主要發現。
    解釋誤差範圍:多數民調報告都會提供誤差範圍,例如“±3%”。這表示實際的結果有可能在報告結果的3%範圍內上下浮動。
    民調調查的質量和可信度很大程度上取決於其設計和實施的方法。若是由專業和無偏見的組織進行,且使用科學的方法,那麼民調結果往往較為可靠。但即使是最高質量的民調也會有一定的誤差,因此解讀時應保持批判性思考。

    為什麼要做民調?
    民調提供了一種系統性的方式來了解大眾的意見、態度和信念。進行民調的原因多種多樣,以下是一些主要的動機:

    政策制定和評估:政府和政策制定者進行民調,以了解公眾對某一議題或政策的看法。這有助於制定或調整政策,以反映大眾的需求和意見。
    選舉和政治活動:政黨和候選人通常使用民調來評估自己在選舉中的地位,了解哪些議題對選民最重要,以及如何調整策略以吸引更多支持。
    市場研究:企業和組織進行民調以了解消費者對產品、服務或品牌的態度,從而制定或調整市場策略。
    社會科學研究:學者和研究者使用民調來了解人們的社會、文化和心理特征,以及其與行為的關係。
    公眾與媒體的期望:民調提供了一種方式,使公眾、政府和企業得以了解社會的整體趨勢和態度。媒體也經常報導民調結果,提供公眾對當前議題的見解。
    提供反饋和評估:無論是企業還是政府,都可以透過民調了解其表現、服務或政策的效果,並根據反饋進行改進。
    預測和趨勢分析:民調可以幫助預測某些趨勢或行為的未來發展,如選舉結果、市場需求等。
    教育和提高公眾意識:通過進行和公布民調,可以促使公眾對某一議題或問題有更深入的了解和討論。

    民調可信嗎?
    民意調查的結果數據隨處可見,尤其是政治性民調結果幾乎可說是天天在新聞上放送,對總統的滿意度下降了多少百分比,然而大家又信多少?

    在景美市場的訪問中,我們了解到民眾對民調有一些普遍的觀點。大多數受訪者表示,他們對民調的可信度存有疑慮,主要原因是他們擔心政府可能會在調查中進行操控,以符合特定政治目標。

    受訪者還提到,民意調查的結果通常不會對他們的投票意願產生影響。換句話說,他們的選擇通常受到更多因素的影響,例如候選人的政策立場和政府做事的認真與否,而不是單純依賴民調結果。

    從訪問中我們可以得出的結論是,大多數民眾對民調持謹慎態度,並認為它們對他們的投票決策影響有限。

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