Accountants and Auditors

Business and Financial Operations Occupations
O*NET-SOC コード
13-2011.00

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.

  • データ出典: BLS公表時点: 2026-08

    非常に高い· 相対

    低い4段階の相対区分非常に高い

    職業群単位の値

    尺度・母数・出典

    4段階の相対区分（低い / 中程度 / 高い / 非常に高い）

    BLS雇用見通し表の詳細職業831件が母数。値は NEM(全国雇用マトリクス)コード単位で付与されるため、同じ NEM コードの職業は同じバンドになります

    出典データセット（XLSX ファイルのダウンロード）

  • データ出典: Anthropic公表時点: 2026-03

    0.348

    0.000ここに掲載された値の範囲0.745
    尺度・母数・出典

    観測エクスポージャー指数、公開されたまま0–1

    O*NETタスクへの対応づけが基準

    SOC 2018の職業単位で公表された値で、同じSOC 2018コードを持つO*NET職業はすべてこの値になります

    出典データセット（CSV ファイルのダウンロード）

  • データ出典: ILO公表時点: 2025

    0.51

    0.09ここに掲載された値の範囲0.70

    職業群単位の値

    尺度・母数・出典

    生成AI露出度指数、公開されたまま0–1

    ISCO-08の細分類（4桁）単位で公表された値です。米国労働統計局（BLS）の公式対応表（ISCO-08→2010 SOC、2010 SOC→2018 SOC）を公表どおり適用してこの職業に結び付けており、対応は全部または一部です

    出典データセット（PDF ファイルのダウンロード）

この出典がどのような性格の値か

BLSの区分は絶対水準ではなく相対順位であり、一次測定でもありません。複数の既存研究が付けた職業別パーセンタイル順位を4段階にまとめた値です。雇用や賃金の予測でもなく、導入確率でもなく、自動化と増強を区別しません。

Task-level exposure

露出のある作業のみ

評価済みタスク 30 件 · β ≥ 0.5 のタスク 30 件（100.0%）

β = 直接的な露出（E1）+ 0.5 × ツール利用時の露出（E2）。原典リポジトリの定義に従います。

  • 原典の単位：O*NET 27.2 のタスク → O*NET 31.0 の職業コード
  • 評価済みタスクはすべて O*NET 31.0 のタスク一覧にあります。
出典
OpenAI "GPTs are GPTs" exposure rubric
版
gh-main-0471612
ライセンス
MIT License, Copyright (c) 2024 OpenAI
Task (O*NET 30.2)Claude.aiRaw / share %APIRaw / share %
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.

13-2011.00

0.050055.60.010020.0
Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.

13-2011.00

0.020022.20.010020.0
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.

13-2011.00

0.010011.10.030060.0
Prepare adjusting journal entries.

13-2011.00

0.010011.10.00000.0
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.

13-2011.00

0.00000.00.00000.0
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.

13-2011.00

0.00000.00.00000.0
Establish tables of accounts and assign entries to proper accounts.

13-2011.00

0.00000.00.00000.0
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.

13-2011.00

0.00000.00.00000.0
Prepare detailed reports on audit findings.

13-2011.00

0.00000.0—0
Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans.

13-2011.00

0.00000.0—0
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.

13-2011.00

0.00000.0—0
Report to management regarding the finances of establishment.
—00.00000.0
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.
—00.00000.0
Not observed on any surface — 16 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states.
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.
—0—0
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
—0—0
Supervise auditing of establishments, and determine scope of investigation required.
—0—0
Confer with company officials about financial and regulatory matters.
—0—0
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.
—0—0
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.
—0—0
Review accounts for discrepancies and reconcile differences.
—0—0
Examine inventory to verify journal and ledger entries.
—0—0
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.
—0—0
Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.
—0—0
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.
—0—0
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.
—0—0
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.
—0—0
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.
—0—0
Conduct pre-implementation audits to determine if systems and programs under development will work as planned.
—0—0
Process invoices for payment.
—0—0

Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page

O*NET 31.0 のタスク全件（30件）

この職業の O*NET 31.0 のタスク全件（英語原文、種別はコア・補足）。露出値はこの一覧には載せず、上の表で各出典が用いた O*NET 版の文言の横にあります。

タスク（O*NET 31.0）種類
Prepare detailed reports on audit findings.コア
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.コア
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.コア
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.コア
Supervise auditing of establishments, and determine scope of investigation required.コア
Confer with company officials about financial and regulatory matters.コア
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.コア
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.コア
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.コア
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.コア
Prepare adjusting journal entries.コア
Review accounts for discrepancies and reconcile differences.コア
Establish tables of accounts and assign entries to proper accounts.コア
Examine inventory to verify journal and ledger entries.コア
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.コア
Report to management regarding the finances of establishment.コア
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.コア
Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.コア
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.コア
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.コア
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.コア
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.コア
Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans.コア
Represent clients before taxing authorities and provide support during litigation involving financial issues.コア
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.コア
Conduct pre-implementation audits to determine if systems and programs under development will work as planned.コア
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.コア
Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.コア
Process invoices for payment.コア
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.コア

職業情報

雇用見通し（BLS）

雇用者数、2025
1.6M
雇用者数見通し、2035
1.7M
変化率 (2025–35)
+5%
年間賃金の中央値、2025
$83,680
入職時に通常必要な学歴
Bachelor's degree
最低 $30,890BLS EP 2025–35 の詳細職業825件の賃金中央値の範囲最高 $559,030

出典: U.S. Bureau of Labor Statistics, Employment Projections 2025–35 — Employment by detailed occupation, 2025 and projected 2035

韓国職業分類との対応（KSCO）

AI Changing Work が作成した Korea Occupation Direct Crosswalk v1.1 現行版の対応です。関係の値は O*NET-SOC 職業の側から読みます。

KSCO コードKSCO 名称関係状態
28120회계사範囲が同じ確定

関係と状態の定義(kr-direct v1.1)

ILO（国際労働機関）の職業説明

以下のISCO-08職業群は、AI Changing Workが米国労働統計局（BLS）の発行するクロスウォーク（2018 SOC→2010 SOC、2010 SOC→ISCO-08）を個別の選択なしにそのまま適用して、この職業に結び付けたものです。結び付きは全体的な対応の場合も部分的な対応の場合もあります。

  • ISCO-08 2411Accountants

    会計士

出典: 総務省「国際標準職業分類（ISCO）2008年改定版（仮訳）分類項目名一覧（和英対照）」— 原著：ILO ISCO-08 © International Labour Organization（日本語訳は総務省がILOの許可を得て作成）

原文を見る

以下の定義・作業・職業例は、この職業ではなく、当該ISCO-08職業群についてのILOによる説明です。

Accountants plan, organize and administer accounting systems for individuals and establishments. Some occupations classified here examine and analyse the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures.

作業

  • (a) advising on, planning and installing budgetary, accounts controlling and other accounting policies and systems;
  • (b) preparing and certifying financial statements for presentation to management, shareholders and statutory or other bodies;
  • (c) preparing tax returns, advising on taxation problems and contesting disputed claims before tax officials;
  • (d) preparing or reporting on profit forecasts and budgets;
  • (e) conducting financial investigations in such matters as suspected fraud, insolvency and bankruptcy;
  • (f) auditing accounts and bookkeeping records;
  • (g) conducting investigations and advising management on financial aspects of productivity, stockholdings, sales, new products, etc.;
  • (h) devising and controlling a system to determine unit cost of products and services.

職業例

Accountant · Auditor · Certified accountant · Chartered accountant · Financial controller · Insolvency trustee · Management accountant · Tax accountant

Sources: ILO ISCO-08 — details: Credits

ESCO 職業語彙

以下の各項目は、公開されているESCO-O*NET Crosswalk（バージョン1、2022年）で、この職業と一つずつ対応付けられたものです。対応の種類はそのクロスウォークによるもので、表現はAI Changing Workによるものです。

  • accountantESCO 2411.1範囲が同じ

    Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.

  • accounting analystESCO 2411.1.1この職業のほうが広い

    Accounting analysts evaluate the financial statements of clients, usually companies, which include the income sheet, the balance sheet, the statement of cash flows and additional notes to other financial statements. They interpret and implement new accounting systems and accounting procedures and will analyse and determine if the proposed systems conform to accounting regulations and meet user information requirements.

  • audit supervisorESCO 2411.1.2この職業のほうが広い

    Audit supervisors oversee audit staff, planning and reporting, and review the audit staff's automated audit work papers to ensure compliance with the company's methodology. They prepare reports, evaluate general auditing and operating practices, and communicate findings to the superior management.

  • bookkeeperESCO 3313.2この職業のほうが広い

    Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.

  • financial auditorESCO 2411.1.7この職業のほうが広い

    Financial auditors collect and examine financial data for clients, organisations and companies. They ensure the financial data is properly maintained and free of material misstatements due to error or fraud, that it adds up, and functions legally and effectively. They review lending and credit policies or numbers in databases and documents, evaluate, consult and assist the source of the transaction if necessary. They use their review of the client's financial governance as assurance to give testimony to the shareholders, stakeholders and board of directors of the organisation or company that all is up to par.

  • IT auditorESCO 2511.17この職業のほうが広い

    IT auditors perform audits of information systems, platforms, and operating procedures in accordance with established corporate standards for efficiency, accuracy and security. They evaluate ICT infrastructure in terms of risk to the organisation and establish controls to mitigate loss. They determine and recommend improvements in the current risk management controls and in the implementation of system changes or upgrades.

  • auditing clerkESCO 4312.1重なるが同じではない

    Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.

  • public finance accountantESCO 2411.1.11重なるが同じではない

    Public finance accountants head the treasury department of a governmental institution. They manage the institution's financial administration, expenditure and income generation, and compliance with taxation and other financial legislation. They perform administrative duties to ensure record keeping, develop plans for budget management and perform financial forecasts.

出典: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

ライセンス: CC BY 4.0 (EU Reuse Notice)

原文を見る

ESCO reuse terms and the modification notice are in Credits.

フランス職業分類との対応（ROME）

この職業と ROME 4.0 の職業票（fiche）との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。「暫定」と表示した対応は、同じモデル系列（Claude）の二人の判定者による判定のみ、またはその判定に運営者の規則を適用して採用したものであり、確定した対応より根拠が弱くなります。

ROME コードROME 名称（フランス語）関係
M1202Auditeur comptable et financier / Auditrice comptable et financièreこの職業のほうが広い
M1203Comptableこの職業のほうが広い
M1210Commissaire aux comptesこの職業のほうが広い
M1211Expert-comptable / Experte-comptableこの職業のほうが広い
K1910Commissaire à la Cour des comptesこの職業のほうが広い暫定
M1227Gestionnaire de droits et de redevance関連（対応ではない）
K1510Contrôleur / Contrôleuse du Trésor public関連（対応ではない）暫定
M1215Contrôleur comptable et financier / Contrôleuse comptable et financière関連（対応ではない）暫定

Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.

ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.

(AI Changing Work link release: fr-direct v1)

スペイン職業分類との対応（CNO-11）

この職業と CNO-11 の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

CNO-11 コードCNO-11 名称（スペイン語）関係
2611Especialistas en contabilidad範囲が同じ暫定

Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.

(AI Changing Work link release: es-direct v1)

ドイツ職業分類との対応（KldB）

この職業と KldB の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

KldB コードKldB 名称（ドイツ語）関係
72243Berufe in Wirtschaftsprüfung - komplexe Spezialistentätigkeitenこの職業のほうが広い
72244Berufe in Wirtschaftsprüfung - hoch komplexe Tätigkeitenこの職業のほうが広い
72304Berufe in der Steuerberatung - hoch komplexe Tätigkeitenこの職業のほうが広い暫定
72213Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten重なるが同じではない
72214Berufe in der Buchhaltung - hoch komplexe Tätigkeiten重なるが同じではない

Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.

(AI Changing Work link release: de-direct v1)

日本職業分類との対応（JSCO）

この職業と JSCO の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

JSCO コードJSCO 名称（日本語）関係
181公認会計士この職業のほうが広い
263経理事務員関連（対応ではない）

Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.

(AI Changing Work link release: jp-direct v1)

この職業に関わる最近の変化

要約と関連の表示は AI Changing Work が作成・判断したものです。数値はリンク先の出典で確認してください。

このページのデータの出典・ライセンスと AI Changing Work による改変・翻訳の告知：クレジットと出典