Occupation
External auditor
External auditors are engaged from outside an organisation to examine its financial statements and report whether they are fairly presented under the applicable framework. Work is organised into client engagements with concentrated reporting deadlines, and signing an audit opinion is a regulated act in many places.
Also known as: Statutory auditor · Audit associate · Assurance associate · Public accountant (audit)
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Occupation content
Part of Finance, accounting and insurance
A visual day in the work
What the work involves
Plan an engagement, including risk assessment and what will be treated as material.
Request client records and test balances, transactions, and controls against them.
Confirm balances and terms directly with banks, customers, or suppliers.
Evaluate accounting estimates, policies, and disclosures for reasonableness.
Document working papers so another reviewer can follow the conclusion.
Discuss findings and required adjustments with client management.
Entry-route stepper
How people commonly enter
An accounting or business degree followed by a professional accounting and audit qualification.
A graduate or school-leaver training contract with an audit firm that sponsors exams.
An apprenticeship route into an audit practice combined with professional study.
A transfer from internal audit or financial accounting into external assurance work.
Typical training: Bachelor's degree
Licensing: Regulated in most jurisdictions. Confirm the current requirement with the regulator in your province, state, or country.
Pathways: Apprenticeship route
Work-context map
Typical work context
- Client sites
- Team based
- Fast paced
- Involves travel
- Desk based
Client sites · Team based · Fast paced · Involves travel · Desk based
Related interests
- Investigative (analytical)
- Conventional (organizing)
Investigative (analytical) · Conventional (organizing)
Related aptitude preparation
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Skills to practise
Practice suites
Related learning
Family-level learning links for Finance, accounting and insurance.
Official sources
Labour-market facts such as pay and employment projections are not reproduced here. Open an official source below for figures, with its own geography and reference period.
O*NET OnLine: Accountants and Auditors (13-2011.00)
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UK National Careers Service: Auditor
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ESCO: Occupations classification (European Commission)
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Labour-market context (not part of exploration match)
This is broad family-level context for Finance, accounting and insurance in Canada, not a figure for External auditor. It does not affect matching scores and is not an eligibility determination.
This is a broad Finance, accounting and insurance family. Explore the official profile for the chosen occupation; entry education and training can differ within the family.
Canada Job Bank Career Planning · Canada · Current official profile; consult source for its release period
Finance, accounting and insurance: education pathways
Some roles in Finance, accounting and insurance may be regulated. Confirm whether the specific role requires registration, certification, or a jurisdiction-specific licence.
Canada Job Bank Career Planning · Canada · Current official profile; consult source for its release period
Finance, accounting and insurance: licensing
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