Accounting & Professional Services
Audit & Assurance skills assessment
Auditors provide independent confidence in financial information. This scorecard covers planning, testing, evidence, reporting and professional scepticism, so audit leaders can develop consistent quality across engagement teams.
- 12 skills to score
- 1–10 scale on every skill
- 7 starting levels
The 12 Audit & Assurance skills you can score
These are the default Audit & Assurance skills in SkillScorer. Each one is scored from 1 to 10 for every team member, and you can edit, remove or add skills at any time.
Audit Planning and Risk Assessment
Identifies risks of material misstatement and designs proportionate audit procedures.
Internal Controls Testing
Tests the design and operation of controls and documents exceptions clearly.
Substantive Testing
Performs analytical and detailed tests to verify balances and transactions.
Audit Evidence and Documentation
Gathers sufficient appropriate evidence and files clear, reviewable working papers.
Professional Scepticism
Questions explanations, challenges management and follows unusual items through.
Accounting Standards Knowledge
Applies accounting and auditing standards accurately to client situations.
Sampling and Data Analytics
Uses sampling and data tools to test populations efficiently.
Fraud Risk Awareness
Recognises indicators of fraud and responds appropriately.
Audit Reporting
Drafts findings, management letters and opinions that are clear and defensible.
Client Relationship Management
Manages access, queries and difficult conversations with tact.
Time and Budget Management
Completes work within budgeted hours and flags overruns early.
Team Supervision and Review
Coaches juniors and reviews their work constructively.
Levels included with Audit & Assurance
Audit & Assurance starts with 7 levels, which SkillScorer calls “Seniority Level” for accounting & professional services, so team members can be grouped and compared fairly. Rename, reorder or replace them at any time.
- Graduate
- Intermediate
- Senior
- Supervisor
- Manager
- Senior Manager
- Partner
How Audit & Assurance works in SkillScorer
Score
Each team member in a team is scored on the Audit & Assurance skills in the Skills Matrix: tap a cell, type a score, and it saves itself.
Compare
Rank team members, compare two side by side, or compare your teams against each other to see exactly where the strengths and gaps are.
Track
Scores are kept year after year, so you can see who is improving and which Audit & Assurance skills need attention. Reports also follow each manager's team.
Audit & Assurance scorecard: common questions
What skills does the Audit & Assurance scorecard include?
SkillScorer's Audit & Assurance scorecard covers 12 skills: Audit Planning and Risk Assessment, Internal Controls Testing, Substantive Testing, Audit Evidence and Documentation, Professional Scepticism, Accounting Standards Knowledge, Sampling and Data Analytics, Fraud Risk Awareness, Audit Reporting, Client Relationship Management, Time and Budget Management and Team Supervision and Review. Each one comes with a written description of what it measures, and you can edit, rename, remove or add skills to suit your organisation.
How are team members scored in Audit & Assurance?
Every team member is scored from 1 to 10 on each skill (1 = Poor, 5 = Average, 10 = Elite), one team and year at a time. Scores autosave in the Skills Matrix, and the 18 built-in reports turn them into rankings, radar charts, skill gaps and year-on-year trends.
Which levels come with Audit & Assurance?
Audit & Assurance starts with these levels (called “Seniority Level” in the app): Graduate, Intermediate, Senior, Supervisor, Manager, Senior Manager and Partner. They are just a starting point, so you can rename, reorder or replace them.
Can I change the Audit & Assurance skills and wording?
Yes. The skills, levels and labels are all editable per organisation. In accounting & professional services the app talks about team members, teams and managers, and you can change any of those words too.
Score Audit & Assurance with SkillScorer
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