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Individual reflective assessment - Essay Example

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The profession I am aiming for is auditing. More specifically, the profession I plan to pursue is auditing of the financial statements of entities. Auditors provide their…
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Individual reflective assessment
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many skills and the module ‘Academic Skills for Accountancy’ has helped me a lot in developing some of the skills required for the profession of auditing. Following are skills related to accounting that I have developed throughout the module. One of the most important skills for an auditor is to be able to critically evaluate the audit evidence obtained as a result of the audit procedures which include inquiries from the management, observation of the procedures done by management and inspection of accounting records.

Through this semester, I have developed this skill significantly. The course has introduced me to specifics of the skills required for critical evaluation of evidence. For the forthcoming year, I plan to develop this skill by conducting further research on the audit and by studying practical examples regarding audits of significant entities. One of the most important areas that would be focused would be of professional scepticism. Professional scepticism is the ability of an auditor to keep a questioning mind and this attitude helps the auditor not to generalize the results of the evaluation of evidence obtained.

I would learn how to develop professional scepticism. An ability every accountant must have is the ability to analyse the information provided and to draw conclusions with sufficient rationalization. The same skill is also important for an auditor because it is the responsibility of an auditor to analyse the evidence obtained and to provide a reasonable assurance backed by rationalized conclusions. The semester helped me significantly in improving this ability (Cottrell 2008). In accounting, each transaction has a dual effect therefore if any one part of the transaction is not recorded, it can be traced from the other part.

Thus, everything in the financial records becomes linked and the missing links can be found by analysing the recorded information. The same skill is also highly important for the profession of auditing. Since this is

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