职业描述：Financial Auditors and Accountants (1111)

At Work
People in this occupation work in government and in auditing and accounting firms throughout the private sector. They may also be self-employed.
Financial auditors examine the accounting and financial records of individuals and establishments. They analyze records such as bank statements, tax returns and ledger entries for accuracy and attest that the records comply with proper accounting procedures.
Accountants plan, organize and administer accounting systems and prepare financial information for individuals, companies and other organizations.

Education, Training and Experience
People in this occupation must generally complete some college or university education related to accounting, an accredited professional accounting program and several years' on-the-job training. Most recent entrants have a university degree. As well, they must be accredited by their professional associations and usually require a provincial or territorial licence to practise public accounting.

Financial auditors must complete the requirements to be an accountant plus have some experience as an accountant.
Chartered accountants must have a university degree and be accredited by the Institute of Chartered Accountants. In Quebec, they must be members of the Ordre des comptables agr殚s du Qu閎ec.
Certified general accountants must be accredited by the Certified General Accountants Association. In Quebec, they must be members of the Ordre des comptables g閚閞aux licenci閟 du Qu閎ec.
Certified management accountants must have a university degree and be accredited by the Society of Management Accountants. In Quebec, they must be members of the Ordre professionnel des comptables en management accr閐it閟 du Qu閎ec.
With experience, people in this occupation can progress to management positions in auditing and accounting.

About this Occupation
129,000 persons were employed in this occupation in 1996, an increase of 28.7% from 1986. Over the same period, employment in all occupations grew by 13.1%.

11% of workers in this occupation work part-time, compared to an average of 19% for all occupations.
59% of persons working in this occupation are women, compared to an average of 45% for all occupations.
The unemployment rate in this occupation averaged 4.4% from 1994 to 1996, compared to an average of 6.7% for all occupations.
Average earnings of year-round, full-time workers in this occupation in 1995 were $37,300, compared to an average of $35,700 for all occupations. These earnings are among the lowest for professional occupations, but among the highest for occupations in business, finance and administration.
Employment in this occupation is not very sensitive to overall economic conditions and is not seasonal.

Full-Time Earnings

1995 Full-Time Earnings*
$58,900 Highest
$37,300 Average
$17,700 Lowest

* Full-time earnings of the highest 10%, the average and the lowest 10% of workers. $35,700 is the average for all occupations.

Looking to the Year 2001
Current labour market conditions for new entrants in this occupation are fair. Labour market conditions for new entrants will remain fair through 2001.

Most industries use computerized financial systems to monitor business finances. Other applications that are being used are electronic funds transfer, automatic teller machines and electronic data interchange. These will all lead to new skill requirements for these professionals.
Most of the increase in labour requirements through 2001 in this occupation will occur in the professional services sector.