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Accountants and Auditors

SOC 13-2011.00Job Zone 4 · Considerable Preparation

Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.

Context coveredPublic accounting, internal audit, cost accounting, tax, and financial reporting; CPA-led practice across private and public sectors.

Sources:O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.SkillsCrosswalkSkillsCrosswalk — O*NET enrichment + adjacency index. Opens in new tab.
Emerging
Entry / Apprentice
  1. Routine journal entries and reconciliations — prepare on assigned accounts under a senior's review.
  2. Audit walkthroughs and tie-outs — execute on standard areas with manager oversight.
  3. Working-paper standards — apply consistently in the firm's audit software.
  4. Source documents (invoices, contracts, bank statements) — request and trace to the GL.
  5. Sampling procedures — perform per the audit plan on routine populations.
  6. Variance analyses on assigned accounts — produce with a senior reviewing.
  7. Standard tax forms and schedules — prepare on simple returns under review.
  8. Client correspondence and PBC lists — maintain accurately on assigned engagements.
  9. Internal controls documentation — update for assigned cycles under supervision.
  10. Time entry and budget tracking — record accurately on assigned engagement codes.
Developing
Mid-level / Established
  1. Multiple audit areas on a routine engagement — execute with reduced manager oversight.
  2. Account reconciliations across the close — own and resolve in a private-company setting.
  3. Common tax provisions and adjustments — calculate and document on standard returns.
  4. Audit findings and exceptions — identify, document, and propose adjustments.
  5. Junior staff on assigned sections — review and coach during fieldwork.
  6. Client requests and follow-ups — manage on a routine engagement with manager visibility.
  7. Internal control testing — design and execute for assigned cycles.
  8. GAAP/IFRS treatment on familiar transactions — apply correctly with manager review.
  9. Engagement budgets — track and flag overruns on assigned sections.
  10. Standard reports and management letters — draft for partner review.
Proficient
Senior / Expert IC
  1. Full audit engagements for mid-sized clients — manage from planning through report.
  2. Complex accounting issues (revenue, leases, impairment) — research and conclude with documentation.
  3. Audit teams of multiple staff — supervise on engagements end-to-end.
  4. Material findings and recommendations — frame and discuss with client management.
  5. Tax positions on non-routine returns — develop and defend with documentation.
  6. Client relationships at controller and CFO level — manage across a portfolio of engagements.
  7. Engagement risk and quality — apply firm methodology to non-routine areas.
  8. Engagement economics — manage to budget and recovery on owned engagements.
  9. Staff and senior development — mentor across the practice on technique and judgment.
  10. Industry-specific accounting and audit issues — apply credibly within a chosen sector.
Advanced
Lead / Principal / Executive
  1. Audit and accounting practice — lead as partner, director, or controller of significant scope.
  2. High-risk and contested accounting positions — drive to defensible conclusions with documentation.
  3. Engagement quality and risk management — own across a portfolio at firm or company level.
  4. Client relationships at C-suite and audit-committee level — steward across multi-year arcs.
  5. Practice growth and business development — lead within an industry or service line.
  6. Talent pipeline (recruiting, development, partner candidates) — shape across the practice.
  7. Regulatory inspections and peer reviews — lead the practice through with credibility.
  8. Technical standards and firm methodology — interpret and influence at the practice level.
  9. Material disputes (regulator, IRS, litigation support) — represent the practice or company through.
  10. Profession-level contributions (standard-setting, thought leadership) — make credibly over time.

AI-at-Work Competency Framework

Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.
Subscriber feature

Authoritative source data identified for 998 occupations

How a worker at each mastery level uses, directs, and evaluates AI tools in this occupation. Each statement cites its evidence inline; click a citation chip to verify the source.

Emerging
  1. AI-assisted report drafting — uses an LLM to generate initial audit report structures and boilerplate language from provided findings, then manually reviews every conclusion for accuracy and compliance Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Basic data query delegation — submits well-defined transaction datasets to an AI tool to flag duplicate entries or arithmetic inconsistencies, then independently verifies each flagged item against source documents Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Developing
  1. Anomaly detection support — directs an AI assistant to scan account book exports for patterns suggesting deficient controls or non-compliance, retaining full judgment over whether flagged items constitute reportable findings Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  2. Summarization of regulatory text — tasks an AI tool with extracting key compliance obligations from lengthy regulations or management policies, then critically evaluates the summary against the original text before applying it to an engagement Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  3. Draft management communication — uses AI to convert raw audit observations into structured management-ready language, then revises tone, materiality framing, and recommendations by hand before delivery Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Proficient
  1. Scoped investigation planning — directs an AI assistant to map task dependencies and data requirements for a defined audit scope, integrating the output into a formal engagement plan while retaining authority over risk prioritization Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  2. Time-saving workflow orchestration — sequences AI assistance across data ingestion, preliminary analysis, and draft writing phases to capture the approximately 46% time savings available, while personally owning all professional judgments and sign-offs Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Financial data pattern analysis — orchestrates AI-driven analysis of large general-ledger extracts to surface extravagance or unusual transaction clusters, then applies critical thinking and domain expertise to confirm or dismiss each finding before reporting Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  4. Supervisory review augmentation — uses AI-generated summaries of subordinate auditors' working papers to focus supervisory review on high-risk areas, verifying AI-surfaced concerns through direct inspection of underlying documentation Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Advanced
  1. Human-AI collaboration architecture — designs the division of labor between AI tools and audit staff across an engagement, calibrating delegation depth against a mean AI autonomy level of 0.29 to ensure material judgments remain with credentialed professionals Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Cross-engagement quality assurance — evaluates AI tool outputs across multiple concurrent audits for systematic bias or hallucination patterns, establishing team-wide protocols that keep the occupation firmly in the Q2 augmented quadrant rather than drifting toward unchecked automation Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Strategic recommendation development — leverages AI synthesis of operational and financial data to accelerate evidence assembly, then applies senior-level judgment to formulate recommendations on asset utilization and control changes that require professional accountability AI cannot provide Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
Evidence pack
AEI usage
Task observations: 42
Augment share: 72.6%
Time saved: 45.7%
AI autonomy: 0.29
SAFI positioning
Top skill: Reading Comprehension
Score: 45.5 / 100
Quadrant: Q2_ai_augmented
precision: exact
WEF cluster
Data Science and Analysis
data_science_and_analysis
Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.

Pathsmith Durable Skills Framework

Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Subscriber feature

Ten durable-skill domains mapped to four proficiency/role levels for each occupation. Each statement is aligned to the Pathsmith taxonomy, derived from trusted grounding data and mapped to occupation-specific O*NET tasks and skills.

1Communication12 statements
Emerging
  1. Audit terminology usage — applies basic accounting and auditing vocabulary when drafting preliminary findings summaries for supervisor review Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Client inquiry response — responds to straightforward questions from company staff about documentation requirements during fieldwork O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Written report structure — organizes audit observations into a standard report template following established departmental formats Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Findings communication — drafts clear written summaries of control deficiencies and compliance gaps for management review using accepted audit report conventions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Management presentation — presents audit results to departmental managers using structured verbal explanations supported by financial data O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Active listening in client conferences — captures key regulatory concerns and operational context by asking clarifying questions during confers with company officials Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Audit report authorship — prepares detailed, well-organized audit reports that translate complex financial findings into actionable language accessible to non-accounting stakeholders Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Cross-functional briefing — communicates asset utilization results and recommended operational changes to senior leadership in both written memos and live briefings O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Regulatory language precision — articulates compliance requirements, legal citations, and control recommendations with technical accuracy in correspondence with external auditors and regulators Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Executive-level reporting — authors comprehensive audit reports for C-suite and board audiences that synthesize systemic risk patterns and strategic financial implications with clarity and authority Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Cross-audience translation — adapts financial and regulatory findings for diverse audiences ranging from frontline staff to legal counsel, calibrating technical depth and tone appropriately Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Communication standard-setting — establishes departmental report writing standards and templates that improve consistency and clarity of audit deliverables across the team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
2Leadership11 statements
Emerging
  1. Task ownership — takes personal responsibility for completing assigned account reconciliations and audit workpapers on schedule without requiring repeated follow-up Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Peer guidance — shares knowledge of accounting procedures with junior staff members when asked during collaborative audit engagements Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Audit scope direction — contributes to determining the scope of investigation required for assigned audit areas and communicates that scope to team members O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Initiative on findings — proactively escalates identified control weaknesses or fraud indicators to senior auditors without waiting for formal review checkpoints Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Workpaper oversight — reviews junior staff workpapers for accuracy and completeness, providing constructive feedback aligned with audit standards Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Audit team supervision — supervises auditing of client establishments, assigns fieldwork responsibilities, and ensures investigation scope is appropriately covered by team members O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Management advisory — recommends concrete changes in operations and financial activities to management based on audit results, taking accountability for the quality of those recommendations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Engagement leadership — leads end-to-end audit engagements from planning through reporting, coordinating across client contacts and internal team members Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Department-level influence — shapes audit methodology, staffing strategies, and quality standards across multiple concurrent engagements or an entire audit function Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Talent development — mentors emerging accountants and auditors by modeling professional judgment, delegating stretch assignments, and conducting structured performance debriefs Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Strategic advisory leadership — positions the audit function as a strategic partner to executive leadership by consistently delivering recommendations that drive measurable operational improvement Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
3Metacognition11 statements
Emerging
  1. Error self-identification — recognizes and corrects arithmetic or classification errors in own workpapers before submitting for supervisor review Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Learning gap awareness — identifies areas of accounting standards or tax code requiring further study and seeks out relevant resources proactively Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Review strategy calibration — adjusts personal approach to account inspection based on prior engagement experience, allocating more scrutiny to high-risk transaction categories Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Feedback integration — reflects on reviewer comments on audit workpapers and modifies analytical approach in subsequent engagements Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Time and complexity estimation — accurately estimates effort required for account reconciliations and audit procedures, adjusting plans when scope expands Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Analytical process monitoring — continuously evaluates the effectiveness of selected audit procedures mid-engagement and pivots methodology when initial approaches yield insufficient evidence Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Professional judgment reflection — documents the reasoning behind significant accounting judgments and audit conclusions, demonstrating awareness of assumptions and limitations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Knowledge currency assessment — regularly audits own understanding of evolving GAAP, IFRS, or regulatory changes and builds structured learning plans to address gaps Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Cognitive bias mitigation — recognizes and explicitly counters confirmation bias and anchoring effects when evaluating financial evidence or forming audit opinions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Metacognitive modeling — coaches team members to develop self-monitoring habits in their analytical work, embedding reflection checkpoints into team audit processes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Engagement retrospective leadership — facilitates post-engagement debriefs that systematically evaluate what analytical strategies worked, what failed, and how team learning should be applied forward Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
4Critical Thinking11 statements
Emerging
  1. Transaction classification review — applies accounting principles to evaluate whether individual transactions are recorded in the correct accounts and periods O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Basic anomaly detection — identifies obvious numerical discrepancies or missing documentation in account books during initial inspection procedures O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Control gap analysis — evaluates internal control structures to identify deficient controls, duplicated effort, or inefficiencies using established audit frameworks Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Compliance assessment — assesses whether recorded transactions and processes conform to applicable laws, regulations, and management policies by comparing evidence against criteria O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Financial system evaluation — examines information systems and financial workflows to identify reliability risks and data integrity vulnerabilities O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Fraud indicator reasoning — analyzes patterns across cash accounts, receivables, payables, and canceled checks to form evidence-based judgments about potential fraud or extravagance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Root cause determination — traces identified financial control failures back to their systemic origins rather than treating symptoms, enabling targeted corrective recommendations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Risk-based audit scoping — applies professional judgment to determine which accounts and processes warrant deeper investigation based on materiality, risk exposure, and prior findings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Systemic financial risk reasoning — synthesizes findings across multiple audit areas to identify enterprise-wide control themes and evaluate their cumulative impact on financial statement reliability Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Judgment under ambiguity — forms defensible audit opinions on complex or novel financial instruments and transactions where authoritative guidance is limited or contested Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Critical evaluation of management representations — rigorously tests management assertions against corroborating evidence, identifying gaps between stated controls and actual operating effectiveness Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
5Collaboration10 statements
Emerging
  1. Engagement team participation — contributes assigned audit procedures on time and communicates progress to the audit lead to support overall team coordination Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Cross-departmental cooperation — works cooperatively with client accounting staff to obtain requested documentation without disrupting normal business operations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Multi-auditor coordination — coordinates fieldwork assignments with peers during concurrent audit procedures to avoid duplication and ensure complete coverage of audit scope Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Client relationship navigation — builds productive working relationships with company officials during financial and regulatory conferences, balancing professional skepticism with collaborative respect Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Interdisciplinary audit collaboration — partners with IT, legal, and operations specialists during complex audit engagements to gather multi-domain evidence and produce integrated findings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Shared deliverable ownership — co-develops audit reports and management presentations with team members, integrating diverse analytical contributions into a coherent, unified document Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Conflict navigation in findings — manages disagreements with client management over audit conclusions through evidence-based dialogue and professional persistence Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Audit team ecosystem building — cultivates a high-functioning audit team by establishing norms of psychological safety, constructive challenge, and shared accountability for engagement quality Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. External stakeholder alignment — facilitates alignment among external auditors, internal audit, regulatory examiners, and management to coordinate assurance activities and reduce duplication Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Cross-functional advisory collaboration — embeds the audit function as a trusted collaborator within finance, operations, and compliance committees, co-creating control improvement initiatives Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
6Character11 statements
Emerging
  1. Workpaper integrity — records audit observations and test results accurately and completely, refraining from omitting unfavorable findings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Confidentiality respect — handles client financial records and sensitive business information with appropriate discretion and in compliance with professional confidentiality standards Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Independence maintenance — recognizes and discloses potential conflicts of interest that could impair objectivity on an audit engagement before work begins Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Accountability for errors — acknowledges and corrects own mistakes in financial calculations or documentation promptly and transparently, without minimizing or concealing them Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Regulatory compliance commitment — adheres to applicable accounting standards, audit standards, and legal requirements even when client pressure exists to deviate Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Professional skepticism — sustains appropriate professional skepticism when evaluating management representations and financial evidence, resisting pressure to accept unsupported assertions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Ethical escalation — reports identified fraud indicators, regulatory violations, or ethical breaches through appropriate channels regardless of the seniority of involved parties Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Consistent professionalism — maintains composed, respectful, and solution-focused conduct during adversarial audit situations or contentious financial regulatory conferences Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Ethical culture leadership — models and actively reinforces professional integrity standards across the audit team, addressing ethical lapses directly and constructively Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Whistleblower courage — takes deliberate, documented action to surface and escalate significant financial misconduct or systemic compliance failures despite organizational or reputational risk Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Professional standards stewardship — contributes to the development and reinforcement of ethical standards within the firm or professional community through leadership, training, or policy development Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
7Creativity11 statements
Emerging
  1. Alternative testing approach — proposes a different sampling or testing method when the standard approach is not feasible given available documentation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Visualization experimentation — experiments with charts or data visualizations to make financial trend findings more interpretable in draft audit reports Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Audit procedure innovation — designs supplemental audit procedures tailored to unique or non-standard client account structures not covered by standardized programs Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Fraud scenario modeling — generates plausible fraud hypotheses based on control gaps and transaction patterns to guide targeted audit testing Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Report format improvement — develops clearer, more impactful formats for presenting complex financial findings that improve stakeholder comprehension and engagement Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Novel risk identification — identifies emerging financial risks or control vulnerabilities not captured in prior audit programs by drawing analogies across industries or regulatory environments Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Data analytics application — introduces data analytics tools or scripting approaches to extract and visualize anomalies across large transaction datasets more effectively than manual sampling allows Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Creative recommendation design — develops operationally feasible control improvement recommendations that are tailored to the client's specific business model and risk profile Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Audit methodology innovation — pioneers new audit frameworks or testing methodologies that are adopted across the practice to address gaps in existing approaches Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Cross-industry insight application — applies financial control insights and risk patterns observed across diverse audit clients to generate creative, transferable improvement strategies Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Technology-enabled audit transformation — leads the creative design and implementation of technology-driven audit solutions that fundamentally improve detection capability and efficiency Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
8Growth Mindset11 statements
Emerging
  1. Standards update engagement — proactively reads updates to GAAP, IFRS, or tax regulations and seeks supervisor guidance on applying new requirements to current work Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Feedback receptivity — receives critical review notes on audit workpapers without defensiveness and applies changes in subsequent submissions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Complexity pursuit — volunteers for audit engagements involving unfamiliar industries or complex financial instruments as opportunities to expand technical expertise Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Mistake-driven learning — treats errors identified in peer review as specific data points for improving analytical rigor rather than as fixed performance indicators Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Certification commitment — pursues CPA, CIA, or other professional credentials with sustained effort, viewing exam setbacks as signals for targeted study adjustment Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Audit complexity embrace — consistently accepts assignments involving novel regulatory environments or technically demanding financial structures, building competence through deliberate engagement Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Peer learning initiative — seeks feedback from colleagues with complementary specializations, such as IT audit or forensic accounting, to broaden personal capabilities Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Continuous improvement orientation — applies lessons from completed audit engagements to refine personal methodology and planning approaches for future work Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Learning culture cultivation — establishes team practices such as post-engagement retrospectives and knowledge-sharing sessions that embed continuous learning into standard audit operations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Adaptive mastery modeling — publicly models intellectual humility by acknowledging knowledge limits and demonstrating persistent learning in front of junior staff to normalize growth behavior Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Professional community contribution — shares developed expertise through thought leadership, conference presentations, or professional association participation to advance the broader field Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
9Mindfulness11 statements
Emerging
  1. Detail-focused attention — sustains concentrated attention during repetitive account inspection tasks to avoid overlooking material discrepancies in transaction records Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Deadline stress awareness — recognizes personal stress signals during peak reporting periods and applies basic self-regulation strategies to maintain accuracy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Distraction management during analysis — maintains analytical focus when conducting complex account reconciliations in open or interruption-prone work environments Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Emotional regulation in client interactions — manages frustration or pressure during contentious client conferences while sustaining professional objectivity and composure Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Intentional workload prioritization — approaches high-volume audit periods with deliberate task sequencing rather than reactive task-switching, preserving analytical quality Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Present-moment audit attention — maintains sustained, high-quality attention across long fieldwork sessions, catching subtle anomalies in financial records that inattentive review would miss Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulated response to adversarial findings — approaches contentious audit conclusions and management pushback with intentional calm, separating emotional reaction from evidence-based judgment Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Intentional meeting facilitation — enters client conferences and regulatory discussions with a clear purpose and conscious listening stance, ensuring key information is captured and processed accurately Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Team attention culture — creates structured work rhythms and review protocols for the audit team that protect deep-focus time and reduce cognitive load during complex engagement phases Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Mindful leadership under pressure — models composed, intentional decision-making during high-stakes regulatory investigations or fraud discoveries, stabilizing team and client dynamics Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Reflective practice institutionalization — embeds reflective pauses and structured check-ins into audit engagement workflows to improve team awareness of emerging risks and interpersonal dynamics Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
10Fortitude11 statements
Emerging
  1. Persistence through complexity — continues working through challenging account reconciliations or dense regulatory documents without abandoning effort when initial approaches do not yield quick results Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Deadline endurance — maintains output quality and professional standards during intensive audit busy seasons despite sustained time pressure Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Fraud investigation persistence — sustains rigorous audit procedures through extended fraud investigations even when evidence is difficult to obtain or findings are contested by management Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Resistance to management pressure — maintains audit conclusions supported by evidence when client management disputes findings, rather than capitulating to avoid conflict Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Recovery from audit setbacks — recalibrates and re-engages constructively when an audit approach fails to produce usable evidence, rather than abandoning the line of inquiry Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Sustained skepticism under pressure — holds professional skepticism consistently across multi-month audit engagements even when repeated management reassurances create social pressure to relax scrutiny Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Difficult findings delivery — presents unfavorable audit findings, including fraud indicators or material control failures, to senior management with factual directness and professional courage Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Regulatory adversity navigation — maintains composed, methodical audit procedures when operating under conditions of regulatory scrutiny, aggressive timelines, or hostile client environments Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Institutional courage — escalates systemic financial misconduct or governance failures to appropriate oversight bodies despite significant organizational, reputational, or career risk Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Team resilience leadership — sustains team morale and engagement during prolonged, high-pressure audit investigations or organizational crises, modeling persistent professionalism Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Adversity-tested standard maintenance — demonstrates an unbroken record of upholding audit independence and reporting integrity across challenging engagements, building a reputation as a trustworthy professional anchor Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
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Source anchors that ground each statement

Related titles
Account Auditor · Accountant · Accounting Associate · Accounting Auditor · Accounting Consultant · Accounting Methods Analyst · Accounting Officer · Accounting Systems Analyst · Asset Analyst · Audit Associate · Audit Partner · Auditor
RAPIDS apprenticeships
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O*NET skills
Reading ComprehensionCritical ThinkingActive ListeningSpeakingJudgment and Decision MakingWritingComplex Problem SolvingMonitoringCoordinationMathematicsActive LearningSocial PerceptivenessService OrientationTime ManagementPersuasion
Knowledge domains
Economics and AccountingEnglish LanguageMathematicsAdministration and ManagementCustomer and Personal ServiceLaw and GovernmentAdministrativeComputers and Electronics
Abilities
Oral ComprehensionWritten ComprehensionOral ExpressionProblem SensitivityDeductive ReasoningNear VisionWritten ExpressionInductive ReasoningInformation OrderingSpeech Clarity
Work styles
Attention to DetailIntegrityDependabilityCautiousnessIntellectual CuriosityAchievement Orientation
Technology
Tax preparation softwareEnterprise resource planning ERP softwareCompliance softwareFinancial analysis softwareAccounting softwareAnalytical or scientific softwareDocument management softwareData base reporting softwareHuman resources softwareBusiness intelligence and data analysis software
Tasks · seed anchors for statements
  1. Prepare detailed reports on audit findings.
  2. Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.
  3. Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.
  4. Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
  5. Supervise auditing of establishments, and determine scope of investigation required.
  6. Confer with company officials about financial and regulatory matters.
  7. Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.
  8. Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.
CIP education codes
30.160143.040552.030152.030352.030452.030552.1601

Sources: O*NET v30.2 (CC BY 4.0), SkillsCrosswalk.com, LER.me, Anthropic Economic Index, SAFI (Jadhav & Danve, 2026), WEF Skills Taxonomy 2021, Pathsmith Durable Skills Framework. © 2026 EBSCOed.