选择合适的外部审计师是一个重要的决定. 您将年复一年地与外部审计员合作，他们的见解可能是您组织成功的不可或缺的一部分. How do you choose the right auditor?
外部审计应该提供比业务遵从性更多的东西. To really add value for your business, 审计人员必须具备适当的资质组合, experience, technologies and approach to the task. Here are some capabilities that you should look for.
Criteria for choosing an auditor
1. Qualifications
为满足外部监管机构的要求而进行审计时, 首席审计合伙人必须满足监管机构要求的条件. 例如，如果您的审计要符合ASIC要求，只有一个 registered company auditor (RCA) can conduct your audit. To ensure your auditor is registered, 您可以在ASIC网站的专业注册部分查看他们的详细信息.
2. Industry experience
If your auditor has experience within your industry, 它通常会转化为更有效的审计，并避免提出一般性问题. 它还将使他们能够提供更多相关的增值服务，并将他们的分析转化为您的业务可以采取的具体行动. 审计人员在贵组织的审计工作中的连续性也将使每年的审计更有效.
3. Use of technology
如果你的审核员没有使用技术和数据分析来执行审计, you’re missing out on important insights into your business. 技术可以消化跨大型组织的整个数据集, 更快地发现异常，并让审计人员能够评估他们的发现, interpret the data, and focus on the business implications. 这意味着你会收到更积极主动的建议和着眼于未来的行动项目，以改善你的业务运作.
4. Quality assurance processes
您选择的任何审计师都应该能够证明他们如何确保他们的专业服务质量-他们遵守相关的立法要求, auditing standards and reporting best practices. For example, are regular peer review procedures in place? 审核合伙人和员工是否定期参加技术培训, professional development in-house and externally?
5. Reasonable fees
在选择审计师时，费用通常是一个关键的决定因素. However, ASIC强调，对于企业董事来说，确保审计费用足够，并且不会对审计质量产生不利影响是很重要的. 我遇到过这样的情况:财务报告被要求进行审计，但审计师要么不是注册审计师，要么出具的“审计报告”不符合监管要求! You do get what you pay for.
6. Reputation of the audit firm
Testimonials, 推荐信或奖项是审计公司在行业内声誉的良好标志. For example, the Australian Financial Review Client Choice Awards 是否由审计公司的高管级客户(如董事和高级管理层)投票，并反映同行对所接受服务的意见. Accru is honoured to have received The 连续四年荣获澳门赌场官网金融评论客户选择奖.
7. Ongoing support for decision-making and growth
一个好的审计员也是一个商业顾问，常年与你保持澳门赌场官网，提醒你注意与你的业务有关的事情. Agile decision-making often demands real time data. This is where your auditor can help. Additionally, 作为全球专业网络的一部分的审计公司可以在您决定将业务扩展到国际时进一步增加价值.
虽然外部审计是某些实体的监管需要(见下文), 良好的外部审计提供的不仅仅是业务遵从性和过去财务措施的报告结果. 你的审核员应该是一个商业伙伴，能够提供深入的分析，保证和 future-focused business advice. 毕竟，挡风玻璃比后视镜大得多是有原因的!
Read our article Can an audit actually benefit your business? to find out more about the benefits.
Accru审计人员自然会努力在上述所有领域脱颖而出，并提供超出客户期望的审计结果. 如果您想了解更多有关审计如何使您的业务受益的信息，请与我们澳门赌场官网.
需要外部审计以满足外部监管机构要求的实体
- Public companies
- Registered schemes
- Large proprietary companies
- Companies limited by guarantee
- Small proprietary companies that are foreign-controlled
- Australian financial services (AFS) licensees
- Larger charities
- Larger co-operatives
- Larger associations
- Holder of authority to conduct a fundraising appeal
- Self-managed super funds (SMSF).
A few exemptions can apply.
