Auditing clerks are an organization’s financial record keepers. They update and maintain one or more accounting records, including those which tabulate expenditures, receipts, accounts payable and receivable, and profit and loss. They represent a wide range of skills and knowledge from full-charge bookkeepers who can maintain an entire company’s books to accounting clerks who handle specific accounts. All of these clerks make numerous computations each day and increasingly must be comfortable using computers to calculate and record data.

Auditing clerks verify records of transactions posted by other workers. They check figures, postings, and documents to ensure that they are correct, mathematically accurate, and properly coded. They also correct or note errors for accountants or other workers to adjust.

As organizations continue to computerize their financial records, auditing clerks are using specialized accounting software on personal computers. With manual posting to general ledgers becoming obsolete, these clerks increasingly are posting charges to accounts on computer spreadsheets and databases. They now enter information from receipts or bills into computers, and the information is then stored either electronically or as computer printouts (or both). The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, procurement, and billing. Many of these functions require these clerks to write letters, make phone calls to customers or clients, and interact with colleagues. Therefore, good communication skills are becoming increasingly important in the occupation.

Those who work in hotels, restaurants, and stores may put in overtime during peak holiday and vacation seasons.

Auditing clerks may experience eye and muscle strain, backaches, headaches, and repetitive motion injuries as a result of using computers on a daily basis. Clerks may have to sit for extended periods while reviewing detailed data.

Many auditing clerks work during regular business hours. Others may work some evenings and weekends. Some clerks may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.

Most auditing clerks are required to have a high school degree at a minimum. However, having some college is increasingly important and an associate degree in business or accounting is required for some positions. Although a college degree is rarely required, graduates may accept auditing clerk positions to get into a particular company or to enter the accounting or finance field with the hope of eventually being promoted to professional or managerial positions.

Experience in a related job and working in an office environment also is recommended. Employers prefer workers who are computer-literate; knowledge of word processing and spreadsheet software is especially valuable.

Once hired, auditing clerks usually receive on-the-job training. Under the guidance of a supervisor or other senior worker, new employees learn company procedures. Some formal classroom training also may be necessary, such as training in specific computer software. Auditing clerks must be careful, orderly, and detail-oriented in order to avoid making errors and to recognize errors made by others. These workers also should be discreet and trustworthy, because they frequently come in contact with confidential material. In addition, all bookkeeping, accounting, and auditing clerks should have a strong aptitude for numbers.

Auditing clerks usually advance by taking on more duties in the same occupation for higher pay or by transferring to a closely related occupation. Most companies fill office and administrative support supervisory and managerial positions by promoting individuals from within their organizations, so clerks who acquire additional skills, experience, and training improve their advancement opportunities.