What does an auditor need

Training as an auditor

  1. The job of the auditor
  2. What makes this job so interesting?
  3. Which providers are there?
  4. Requirements to become a certified public accountant
  5. Course of training / further education
    1. content
    2. Becoming an auditor - duration and costs
    3. graduation
  6. Detailed description of the profession
    1. Fields of activity and tasks
    2. Career opportunities
    3. salary

The job of the auditor

The profession of auditor is one of the most respected professions in the industry, along with tax consultants. Not least for this reason, the preparation for the auditor exam is a time-consuming and demanding challenge, if not to say a real acid test.

Anyone who has successfully mastered this task can look forward to pursuing one of the most promising professions.

In the everyday work of an auditor, a lot of seriousness, accuracy and specialist knowledge are required. This results from the fact that in addition to a large area of ​​responsibility, the auditor can be called to account with his title and name in case of doubt.

Details on the profession of auditor and the individual training opportunities are briefly presented below.

Guido Moesta - the job of auditor

What makes this job so interesting?

The fields of activity of an auditor are very interesting and varied. Although his core activity is the performance of annual audits and the issuing of auditor's reports, the entire professional profile is by no means limited to this area. Rather, the area offers a lot more varied and professional
demanding tasks.

The profession of auditor is also subject to rapid change and further development, so that every professional has the opportunity to continue their professional development as a result.

In addition, there is the fact that passing the exam offers excellent career and advancement opportunities. This applies both from a technical and financial point of view. In addition to large auditing firms, an auditor also has good opportunities to work in large companies.

As an auditor, the result can always be assumed to be a future-proof profession.

Which providers are there?

There are some private providers who offer preparatory courses. Some of them are
mentioned here as an example:

  • Tax School Dr. End crack
  • IDW Academy
  • Course work Haas
  • Inhibitor / ECONECT
  • Abels-Kallwass-Seat (AKS)

The preparatory courses are usually face-to-face, crash courses or distance learning courses

offered. In addition to imparting theoretical specialist knowledge,
Exam courses are offered, in which, in addition to exam technique, numerous exercises
be solved.

Requirements to become a certified public accountant

The prerequisite for admission to the exam is a university degree and at least three years of relevant professional experience. Anyone who has completed at least four years of university studies in the subjects of business administration or economics then needs three years of professional experience. Those who have studied for less than four years, on the other hand, need four years of professional experience after graduation in order to be admitted to the examination.

If you do not have a university degree, admission can be obtained through proof of ten years of professional experience in auditing or five years of professional experience as a tax advisor or certified accountant.

Since the introduction of the Auditing Exam Reform Act, there has also been a special master’s course that explicitly prepares for the auditor examination. This requires a previously completed bachelor's degree in business administration as well as at least six months of professional experience in the field of auditing. Following the master’s degree, the auditor examination can be completed without further preparation.

Course of training / further education


The learning content is closely based on the exam content of the later exam and essentially comprises the following areas:

  • Economic auditing, company valuation, professional law: accounting,
    Examination, basics and testing of information technology, valuation of companies and company shares
  • Applied business administration, economics
  • Business law: Basics of civil law, commercial and company law, transformation law, basics of insolvency and European law
  • Tax law: tax code, tax court code, law of the types of tax, in particular income tax, corporation tax, trade tax, sales tax and real estate transfer tax, valuation law, inheritance tax

The auditor exam consists of a written and an oral part. The individual examination contents are laid down in the so-called Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV). The written exam consists of seven six-hour exams. A certain average grade must be achieved in order to be admitted to the oral examination. This consists of a ten-minute lecture and a subsequent technical question and answer session.

If you have successfully passed the auditor exam, the next step is an official appointment by the responsible auditor chamber. Only after this has taken place can the candidate work as an auditor or hold the title of auditor.

Becoming an auditor - duration and costs

The duration and costs of the training vary depending on the provider and the type of training chosen. In addition to the preparatory courses, an admission fee of EUR 500 and an examination fee of EUR 3,000 must be paid (§ 14a WPO).
The preparatory courses can cost up to EUR 6,000. The full-time courses usually last up to 8 months and are held in small blocks, leaving several weeks for self-study in between. In the exam courses, up to 60 exams are usually written, which are sent in by the examinees for correction. As a result, all of the preparation can take up to a year.


The examination is taken in front of the responsible Chamber of Public Accountants.
After successfully passing the exam or having been appointed, you have the title of auditor.

Detailed description of the profession

Fields of activity and tasks

In general, the activity of an auditor is laid down in Section 2 of the Auditor Regulations. Accordingly, the main focus of the work of an auditor lies in the implementation of annual audits, business audits and the issuing of auditor's reports on the performance and results of these audits. In detail, the work of an auditor includes the following areas of responsibility:

  • Audit activities: voluntary and statutory annual audits, special audits, due diligence and creditworthiness reviews, merger reviews, etc.
  • Management consulting: support of corporate transactions (mergers & acquisitions)
  • Appraisal / expert activity: company valuation, determination of severance payments, etc.
  • Fiduciary administration: asset, estate and bankruptcy administration, up to execution of wills

Career opportunities

Auditors are usually employed by an auditing company. The greatest career opportunities certainly exist in one of the Big Four companies.
Within the company, there are opportunities for promotion to manager and partner, whereby the position of a partner in an auditing company is by far the highest career level in the industry. As a manager as well as a partner, you take on more and more acquisition tasks in addition to the classic mandate support, but at the same time you have more and more personal responsibility within the company.

As with the tax advisor training, the auditor has the opportunity to become self-employed after successfully passing the exam or in the course of his further career. And finally, auditors are also constantly being sought in the industry.


The result of the salary of an auditor depends on the industry in which you work, but also on how much professional experience you already have. As a newly qualified auditor, you will certainly earn a slightly lower salary than someone who works as an auditor in the position of a manager or even a partner. i.e. the earning potential varies depending on professional experience, duties and responsibilities. Larger companies and auditing companies in particular offer a fixed base salary and variable remuneration in the form of bonuses or premiums.

The average salary of an auditor in a company with fewer than 100 employees is EUR 55,000. In medium-sized companies that employ up to 1,000 people, an average salary of EUR 60,000 can be achieved.
Larger companies (number of employees over 1,000) pay an average of EUR 67,000.

The salaries will certainly be highest in the Big Four companies. Depending on the career level, salaries of up to EUR 87,000 or higher can be achieved there. Salaries in the six-figure range are not uncommon, especially in larger companies.