Auditing
(การตรวจสอบบัญชี)
Definition
Auditing (การตรวจสอบบัญชี) Hard Skill
Auditing is the systematic examination and evaluation of financial records and statements to ensure accuracy, compliance, and integrity in reporting.
Expertise Level
Level 1
Basic
1. Understands basic accounting principles and auditing terminology.
2. Can perform simple checks and verifications of financial documents.
3. Follows established audit procedures under supervision.
Level 2
Intermediate
1. Conducts detailed audits of financial statements with moderate complexity.
2. Identifies discrepancies and applies appropriate auditing standards.
3. Prepares audit reports highlighting key findings and recommendations.
Level 3
Advanced
1. Leads comprehensive audits involving complex financial systems and operations.
2. Evaluates internal controls and risk management processes effectively.
3. Provides strategic advice based on audit results to improve organizational compliance and efficiency.
