Auditors
The last of our subsets of accountancy are the auditors. In many minds this is really what the whole profession is all about but it’s becoming a great deal less important as time passes. Auditors are those who come from outside an organization and then check the accounts, to make sure that what is being said is in fact is what has happened. Enron and WorldCom are examples of what can happen when the auditing function goes wrong.
It might sound like a really rather boring thing to do, checking the numbers and adding up of what someone else has already done (and there is certainly a large amount of ticking things off on clipboards. Someone, after all, has to go and check that there really are 120,000 widgets in the storehouse.) but the great advantage is that this level of auditing is really treated as a training ground. It’s something done for a few years in the early part of a career rather than something done for all 35 years of it.
Training to do auditing is therefore very much the same as other branches of accountancy, a college degree with some semester hours of accounting normally, although there are still a few (but very few) opportunities to enter without that college degree. To advance you’ll need to get the degree at some point though.
As to our EQSQ personality tests as auditing is usually a way station on the path to one of the other accounting specialties, there’s no specific requirement. Yes, detail and systemizing are important but no more so than any other branch of the profession.
