Job Description for a Junior Auditor

Junior auditors do a lot of the audit legwork for senior auditors.
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Junior auditor jobs are expected to maintain a steady 16-percent growth rate through 2020. These auditors examine financial records to ensure compliance with internal controls and procedures in accounting. Auditors might be internal to a company, organization or government agency, or they might work for a certified public accountant firm that performs audits on financial documents for private or public firms. What a junior auditor does on a daily basis depends on the thrust of the job and the company for which she works.

Skills and Abilities

    A keen eye for detail, organization and your problem-solving skills can get you a junior auditor's job, sometimes right out of college. You need to understand how to read and follow financial transactions made in accounting ledgers, and have computer and 10-key calculator skills along with familiarity of computer systems, word processing, report and accounting software. Because of the reports auditors must complete when they finish their audits, clear and concise communication and people skills are chief skills needed by junior auditors.


    Junior auditors usually work under the auspices of a senior auditor or accountant. Working with the senior auditor, the junior auditor helps to organize and plan the steps to conduct the audit. Audits consist of detailed reviews, examination and assessments of accounting systems, internal controls and financial transactions. Auditors also review backup documents to ensure signature approvals are in place for invoices and payments, or they review the procedures for making bank deposits to ensure controls are adequate to protect against fraud.

Other Responsibilities

    The senior auditor may have the junior auditor arrange with the client or accounting department to have documents pulled and a private workspace set aside to review them. While the audit takes place, you may have to check receipts and backup documents and do the data entry for reports presented to stakeholders or upper management. Junior auditors may review management of an organization's funds to ensure controls and procedures are effective. Junior auditors might also be called upon to identify ways in which an organization's internal controls can be enhanced, processes streamlined or offer steps an organization can take to avoid or prevent fraud.


    Junior auditors require a four-year degree in accounting, economics or business administration. The junior auditor position allows you to get the experience you need to become a CPA. This certification allows you to review and attest that financial statements presented to the Securities and Exchange Commission are accurate and follow generally acceptable accounting principles. CPA certification requires schooling beyond the four-year degree with an emphasis in accounting, one year of experience and passing the CPA test managed at a state level.

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