Many businesses and organizations employ an auditing clerk to ensure the accuracy of essential financial bookkeeping. These employees are responsible for the maintenance and upkeep of financial records, including accounts receivable, accounts payable, profits and losses.

An additional duty assigned to an auditing clerk is the audit of transactions posted by others in the financial end of the business. He or she will be responsible for checking over posted documents to make sure everything has been done correctly. Once documents are checked and corrected, the auditing clerk passes them on to his or her supervisor for final approval and filing with the appropriate office or agency.

Today's auditing clerks mostly work full-time schedules in office settings, however an increasing number are starting to work part-time hours. Clerks generally work more hours when they are needed to audit financial information during end-of-month, end-of-quarter or end-of-year reporting times, but increasingly have greater flexibility with their schedules during other time periods.

In the office, a clerk's bookkeeping tasks are generally performed on a computer. He or she must be aware of how to use a computer and current software related to the field of bookkeeping in order to perform the job successfully. Since so much specific knowledge of financial documents and computer software is needed to audit a company's records, most clerks must now receive certification to work.

Many companies require their auditing clerks to possess at least a high school diploma, though the majority currently require specific advanced training qualifications. Some go so far as to require an associate's or bachelor's degree in either business or accounting. Others are willing to provide training for newly hired clerks, including courses designed to prepare them for bookkeeping certification. Computer experience is also essential to obtaining a job in this field, along with a good working knowledge of spreadsheets and word processing software.

Other requirements outside the ability to audit financial documents include careful attention to detail, the ability to find and correct mistakes in financial documents, trustworthiness and discretion. Once hired, an auditing clerk will be trained on the job to perform all bookkeeping duties to the specific company's standards and practices.

As for pay scale, auditing clerks are compensated well for their efforts. In the United States, auditing clerks generally earn from $28,500 to $35,000 per year, with some reaching as high as $43,000 or above. Workers are consistently needed in this position since all companies have a need to sort and file financial information, so job openings should always be plentiful on both a full- and part-time basis.