# Competences — audit supervisor

Source: ESCO v1.2.1 occupation-skill relations (http://data.europa.eu/esco/occupation/cd4f41a5-87a6-4b3c-8ee3-14e6f457c365).

## Essential

- **analyse financial performance of a company** (skill/competence)
- **arrange audit** (skill/competence)
- **attend to detail in preparation for audits** (skill/competence)
- **audit techniques** (knowledge)
- **communicate problems to senior colleagues** (skill/competence)
- **corporate law** (knowledge)
- **develop audit plan** (skill/competence)
- **financial statements** (knowledge)
- **internal auditing** (knowledge)
- **international financial reporting standards** (knowledge)
- **interpret financial statements** (skill/competence)
- **national generally accepted accounting principles** (knowledge)
- **observe confidentiality** (skill/competence)
- **pose questions referring to documents** (skill/competence)
- **prepare audit activities** (skill/competence)
- **prepare financial auditing reports** (skill/competence)
- **supervise staff** (skill/competence)
- **tax legislation** (knowledge)

## Optional

- accounting department processes (knowledge)
- adhere to organisational guidelines (skill/competence)
- adhere to questionnaires (skill/competence)
- adhere to Standard Operating Procedures (skill/competence)
- advise on efficiency improvements (skill/competence)
- advise on financial matters (skill/competence)
- audit contractors (skill/competence)
- company policies (knowledge)
- conduct financial audits (skill/competence)
- design questionnaires (skill/competence)
- employment law (knowledge)
- execute ICT audits (skill/competence)
- financial department processes (knowledge)
- follow the statutory obligations (skill/competence)
- global standards for sustainability reporting (knowledge)
- make strategic business decisions (skill/competence)
- perform quality audits (skill/competence)
- quality standards (knowledge)
- revise questionnaires (skill/competence)

<!-- market-evidence -->

## Market evidence (job-ad analysis, 61 ads, as of 2026-07-09)

Share of analyzed job ads mentioning the item (threshold ≥ 20 %). Source: JSearch/Adzuna APIs.

### Hard skills

- risk assessment — **33 %**

### Responsibilities

- audit execution — **23 %**

<!-- market-evidence -->