2014 Audit Internship Report

Catalogue 1 Audit Internship Report 2 Audit Internship Report 3 Audit Internship Report Part 1: Audit Internship Report

Internship is an excessive way for us to change from the role of students to workers in the school. It allows us to consolidate knowledge and gain experience while practicing, and to expand our horizons and exercise ourselves. It is our independence from the school and the family. The first step is also the starting point of our life. I. Internship unit and work content

a) Internship company introduction: After the introduction of the school, I went to Wuhan Zhenghao Certified Public Accountants Co., Ltd. in March 2019 for an internship. Wuhan Zhenghao Certified Public Accountants Co., Ltd. is approved by the Hubei Provincial Finance Department E Cai Note [1999] No. 987, and is subordinated to the Wuhan Municipal Auditing Bureau, registered by the Municipal Administration for Industry and Commerce, and has an auditing body with legal personality. The company has a group of Chinese certified public accountants, registered asset appraisers, registered tax agents, registered cost engineers, and senior engineers who have high political and business qualities and have long been engaged in economic work. The company has 66 registered employees, including 2 expert consultants, 11 certified public accountants, 6 registered appraisers, 11 cost engineers, 12 cost accountants, 4 registered tax agents, 8 senior accountants and 8 senior engineers. There are 10 judicial appraisers. Its main business scope includes auditing and accounting consulting; engineering cost consulting; registered capital verification, asset auditing and evaluation; auditing, accounting personnel training, judicial accounting appraisal, engineering cost judicial appraisal; information consulting services.

II) Introduction to the company's environment and work content: Zhenghao Accounting Office is located in Shengli Street. The impression given by the company is that it is particularly quiet. If there are not many people in the big office, I know that all the seniors are busy doing the project. I am not as nervous and busy as I imagined. My first project work is to audit the economic case in the city bureau, so our work is based on small-scale workers and mutual cooperation. My work here. very satisfied. Work Because the company mainly conducts audits on economic cases, my work mainly involves the entry, sorting and analysis of accounting materials, the evidence collection according to the actual situation of the case, and the assistance of accountants to issue audit reports. In addition, the particularity of this work makes us pay special attention to our professional quality, and this is the rule of our industry - true and confidential.

Second, the internship detailed record

Our audit work steps are relatively fixed:

a) Entering the paper data into electronic version

If you feel that the work is simple, then you are very wrong. It is a very rigorous job to do audit work, not to mention that it is related to economic cases. The most important thing in the whole work is the first step. The importance of experience is especially prominent here. Here we not only enter the content of paper materials into an electronic version, we also need to identify, judge and subtotal and analyze the data.

When I first started working, the information on hand was particularly chaotic. The knowledge content learned in the school was not used here, and some were even "overthrown". How to deal with such situations, how to deal with them, and how to ensure the quality of work. At the same time, striving for the highest efficiency so as not to cause the companion to cause "stop work" is my biggest problem, but also my biggest work pressure. Fortunately, I have a solid foundation, I have a team.

My first phase of work is to enter, identify, and summarize customer data. There are a lot of customer information, from the city to the outside of the city to the outside of the province, and even some exports. Some of the customer's materials are duplicated, some are incomplete, and there are even typos and nicknames. According to the requirements, we can't change these contents at will, and we must truly reflect the actual situation.

What I feel is good here is that I can apply my teaching to my work while learning from my instructor. In my work companions, my level of vision is very poor. It is indeed a weakness for me to face a lot of data without rest for a long time without being as relaxed as my companions. Fortunately, my work at this stage is relatively simple. I have developed a database system using my own database knowledge in school to ensure the entry of customer data, and it will not be entered because there is too much data when entering. The error can also be compared and checked, and the required form can be directly imported after the entry is completed. In this way, I improve the efficiency of the entry while ensuring my work efficiency.

The second stage of work is the entry of cash on hand, bank deposits, and accounts receivable. It's relatively easy here, because these are all learned in the professional class, so I can solve the problems myself during the period.

The third stage is the entry of the sales order data, the document number. The work here requires the foundation of the previous step, and is also prepared for the next stage of analysis and forensics. Not only accounting, but the auditing work is continuous and rigorous. You should try your best to do every step of the way. Only then will you find that this is actually preparing for the following work and improving your work. effectiveness.

2) Analyze the key parts for the actual situation and the requirements of the Public Security Economic Investigation Brigade, and do a good job in the stage handover work.

Our work is not based on our own processes. This is different from other audits. Our work is based on the actual situation and the requirements of the Public Security Economic Investigation Brigade. After the first phase of work is completed, we need to carry out the second phase of the work in a targeted manner – focus analysis and evidence collection.

On the basis of the completion of the first phase, we need to analyze all the materials, and extract the necessary parts to the Public Security Economic Investigation Brigade, and then carry out their next work. Whenever they get new clues, they will ask for more detailed requirements, and we will also work out plans according to their further requirements. Here, there may be a phenomenon of circulation. We need to provide as much evidence as possible in the real situation to help them successfully solve economic cases. Every time you finish a stage of work, you need to have a handover with them, but you can't relax yourself because of the handover. The next stage of work may be more complicated and important.

In addition to the electronic version of the information, we also need to copy and collect the original materials, so I also learned the use of the copier. The numbering of the original materials in the previous period played a particularly important role here. We need to copy and collect some of the contents of the data, filter the electronic version of the data, then copy the required content, then list, organize, set and Archive.

However, I think this is a very wasteful way of obtaining evidence. I think using a scanner or a camera will be a more cost-effective and resource-saving way. The evidence in the electronic version is actually legally effective. I don't understand why the Public Security Investigation Brigade wants to do so.

c) Issue a report and complete the final handover.

After going through the above two major steps, it is the final step - issuing an audit report and finally handing over the work. The main reason for this is that the accountant will issue a report based on our previous work and the various problems we have reflected in our work, as well as the actual situation and the requirements of the Public Security Economic Investigation Brigade, and then carry out the final handover. Although I didn't have too much involvement in this stage of work, I can learn a lot. What the end result of our work is in this report. Third, the work environment evaluation

Because we are this small team here, so even if the division of labor is different, we help each other, so I really like the working environment here. My working hours are not long. It is the most formal in terms of other work I have done before. Even if there is a fundamental gap between me and the members of the team, there will be no discrimination. So the working environment is relatively easy and free. During the internship, I got along well with everyone. Everyone has a lot of places worth learning. The students who come into the internship are very good at communicating with others. They are highly praised by many people. The professional experience of the seniors is very admirable. Even the superiors are more concerned about us. Fourth, internship summary and self-evaluation

For me now, the work at every stage of my work makes me feel very heavy. Although these mistakes can be corrected in time, all the final information and conclusions will go to court in the future. Through their own efforts, those who ignore the law and play the law will be punished by their own punishment. Even if this force is lighter than Hong Mao, I feel that my efforts are worthwhile. My existence is valuable.

Maybe someone will laugh at me, but I won't care because I think it's worth it. In the future, I hope that I can continue to work in the audit industry through my own efforts. I feel that everything should have a real side. Even if this real thing is not bright, it doesn't matter, but it should not be seen. Not light!

This is a motivation, not just interested, but also willing to work hard. However, I am sober and sensible to know that I am doing better. It is useless to rely on this little blood. I need more accumulation, more study and more exercise.

In addition, I have exposed a lot of shortcomings in my work. Sometimes the mistakes are mainly because I am not careful enough, I don't think well, and I am not very familiar with the work. Although it was solved with the help of the predecessors and the team members, I feel that it is necessary to try to correct it better. I am a person who is progressing in learning. I will constantly transform myself in my future work and let myself Whether it is in terms of professional knowledge or quality, it has made more progress. V. Thank you

Thank you very much for helping me recommend me!

I am also very grateful to Wuhan Zhenghao Certified Public Accountants Co., Ltd. for giving me this internship opportunity!

Speaker: ** Report date: April 24, 2019

Part 2: Audit Internship Report

Brief description:

Since entering the university, the employment problem seems to always be around us, and it has become an endless topic. In order to expand our knowledge, expand the contact with society, increase the experience of individuals in social competition, exercise And improve my ability so that I can truly enter the society after graduation, be able to adapt to changes in the economic situation at home and abroad, and be able to handle all aspects of life well in my work and work. I attended the school for a long time. Month's ERP internship.

I. Internship purpose

Internship is to apply the theoretical knowledge we have learned in school to the objective reality, so that the theoretical knowledge we have learned is useful. If we only learn not to practice, then what we have learned is equal to zero. The theory should be combined with practice. On the other hand, the internship can lay the foundation for finding a job in the future. Through this period of ERP internship, I learned something that I couldn't learn in the classroom. Because of the different environment, the contact is not the classmate I am familiar with. The work done is not as simple as the previous homework, but rather the real economic business. The things that can be learned are naturally different. Learn to learn from practice and practice from learning. Internship through ERP Initially understand the production, management and management process of the enterprise, combine the internship content to digest and understand the theoretical knowledge learned in the classroom, understand the management and management of the production enterprise in a more general way, improve the students' theory and practice, analyze the problem, solve the problem, and lay down the work for employment. basis.

2. Internship experience

I am determined to take the audit as a professional. I naturally chose the position of internal audit in this internship. I am fortunate to work with my classmates in the internship, run the business together, and truly apply the knowledge I have learned in the classroom to me. I am very excited. In the previous class, the teachers were teaching, the students were listening, the theoretical part was the main body, and I was able to master the professional knowledge. I thought I should be able to cope with the actual work, but in the ERP internship It’s not easy to imagine. There are many times when you have to apply other professional knowledge. It depends on the usual accumulation. Therefore, accounting auditing is a learned profession. What impressed me the most is that I usually hand in homework in classroom teaching. If the number is wrong, it can be handed over, but in the ERP internship, the number can never be wrong, because the data is the focus of the audit business, the data is not working, the audit project can not be completed, and it is possible to issue a wrong audit opinion. Similarly, the simulation company will strictly demand every employee, and every link can't go wrong, because this is not a person's business, it is a matter of all members of a group. There is no such requirement in the classroom. In the classroom, you may solve a problem and calculate a program. But what is more needed here is to combine with reality. There is only theory, no practical operation, just talking on paper. It is impossible. This society is based on it, so it must be especially cautious, and once the mistake is not like the usual homework, the teacher will make a red cross, and then change it. It is a responsibility to make mistakes in actual business. This is all about the whole. Loss of interests of the company. At the beginning, I thought that internal auditing was just a spare job. Later, I slowly explored and discovered during the internship process to understand the purpose and significance of internal audit. Internal audit to increase organizational value. And the purpose of improving organizational management is determined by the nature of internal auditing and is an inevitable requirement of internal auditing in modern society. Internal auditing should help organizations improve their operations by evaluating and improving the effectiveness of organizational risk management, internal control and management processes. To maximize value. Internal audit professionalism means that internal audit should exist as a unique social occupation and Therefore, in countries with developed market economies, the various talents of the organization have become professional or professional. Therefore, professionalization facilitates the internalization of internal audit, which is conducive to ensuring the quality of internal audit and improving the internal audit to add value to the organization. Service ability.

Through this internship, I not only learned to apply and practice the knowledge of auditing and accounting, but also to understand the rigorous structure and operation of the company. Since our simulated business is a manufacturing enterprise, I have the honor to be more realistically in contact with the operating conditions of the production enterprise. In the ERP internship, as the management of an electronic production enterprise, we experienced a serious loss in the eighth year, and the high profitability in the ninth and ten years, deeply felt the difficulty of business management and understanding the survival of today's enterprises. And the cruel and fierce competition environment. At the same time, I also learned the importance of financial forecasting to business operations. Financial forecasting generally refers to various accounting information and financial data formed over the years, considering realistic requirements and conditions, and future The factors of change, according to the continuity, causality, similarity and controllability of the theory of reflection, the future development trend and prospects of the financial activities of the enterprise, the quantitative or qualitative inference made in advance based on scientific evidence. In fact, it is a kind of pre-reflection of future production and operation activities, which is directly serving financial decision-making, financial budgeting and financial control. The ultimate goal is to achieve added value.

Part 3: Audit Internship Report

Internship purpose:

Mainly to make up for the lack of auditing theory classroom teaching "paper talk". Through practical training, students can combine the basic knowledge of auditing, basic auditing theory and auditing practice, and enhance their perceptual knowledge of auditing in “real combat” drills, deepen their understanding of the auditing process, and be familiar with basic auditing theories and skills. The use of this will lay a solid foundation for future auditing and accounting work.

2. Internship content:

Taking the enterprise's annual accounting report as the training data, the risk-oriented audit mode is used for the system operation experiment, including accepting the entrustment of the audited entity, signing the business engagement letter, preparing the overall audit strategy and the specific audit plan, using the inspection records or files, Check the main audit procedures such as tangible assets, observations, inquiries, letters, recalculations, re-execution, and analysis programs, collect adequate and appropriate audit evidence, and prepare audit work papers. Finally, the audit evidence is collated, analyzed, identified, and aggregated to form appropriate audit opinions, and an audit report is issued.

3. Internship summary:

Two weeks of intense audit training, time has passed in a hurry, leaving me with rich experience and deep experience.

The purpose of our training is to focus on the combination of "teaching" and "practice", improve students' hands-on ability, enhance their understanding of auditing knowledge, and cultivate students' flexible use of auditing knowledge so that they will not be afraid of employment in the future. Feet mess!"

In this training, I deeply realized that "what is teamwork spirit", because auditing a company is a very arduous task, a team must have an orderly division of labor, and then integrate the work of everyone. The result, in the end, can make the final result.

Our training is divided into 7 modules, divided into:

1. Auditing practice operations during the planning phase;

2. Audit of sales and collection cycle;

3. Audit of procurement and payment cycles;

4. Audit of production and service cycles;

5. Audit of financing and investment cycle;

6. Audit of monetary funds;

7. Audit application.

Due to the large number of people in our group and the more efficient work, we used the lottery method for grouping and distribution. For the first six modules, the average of two team members is responsible for one stage, and the seventh stage is based on The working papers of each group will be collated and an audit report will be issued.

I and another team member are mainly responsible for the first phase of the “planning phase audit practice”. The training steps that we are “simple” and seem “cumbersome” are as follows:

1. Conduct preliminary business activities and sign business engagement letters with the entrusting unit;

2. Through the information, understand the audited entity and its environment, and identify and assess the risk of material misstatement;

3. A program for the implementation of a material misstatement risk plan for evaluation;

4. Initially determine the level of importance and acceptable audit risk;

5. Prepare an overall audit strategy and a specific audit plan.

According to the steps of the training, the forms we fill out are: the basic situation table, the preliminary risk assessment form for the undertaking business, the audit business engagement letter, the horizontal trend analysis table, the vertical trend analysis table, the ratio trend analysis table, and the analytical test summary. Table, identify and evaluate the design of important internal controls related to the audit and determine whether it is implemented, the initial risk assessment form, and the overall audit work plan. The above tables are collectively referred to as the “planning stage audit work paper”.

My major is auditing practice, but this is the first time I really understand what auditing does. The first day of training began with a fresh and curious feeling. Although I have participated in the practice of accounting simulation and manual bookkeeping before, this time I feel completely different, especially the working atmosphere, almost relying on my own ability and understanding. At the beginning, I faced a bunch of commissioning units. Information, I was a little incompetent. I didn’t know how to start for a long time. Later, under the patient guidance of the teacher, I started to have a clue. I had 4 lessons in the morning, and I quickly passed through the grouping, distribution work, and a bunch of questions. However, the work in the hands is still far from meeting the requirements of the expectations. Since the division of labor has already been carried out in the morning, there is no reason for other team members to help you. Therefore, in the afternoon of 3 classes, almost all of them are reading the materials. The eyes see pain, very boring and very tired, but seeing a little progress, although Just filled out a basic situation sheet, but I feel very fulfilled when I see the results!

With the experience of the first day, the next day is easier to get started. All day is to read the materials, fill out the form, discuss, research, have a sense of responsibility for the work, the spirit of teamwork is more prominent, if it is A person's words are very difficult, because a person's ability is limited. In the next few days, we almost all followed the pattern of the next day.

In the second week, almost all of the six members of the team completed the work they were responsible for. The project manager took the work papers of each group and, according to the workflow of the seventh module, arranged work for everyone again. Later, with the joint efforts of all of you, an audit report that gathered the results of the efforts of the people was born!

After these days of audit training, my knowledge of auditing has been verified in practical work and has certain basic practical operational capabilities. However, while achieving practical results, I also found many shortcomings in my operation: 1. For example, I am not careful enough and have no patience. I often relax myself because of the boring information and think about some irrelevant things, so that I miss Some details led to the need to re-read it when you filled out the form, which caused unnecessary trouble. 2. Although there was teacher guidance in the training, it was easy to find that the basic knowledge of auditing was not well done. In the future, we must strengthen our practice.

Since this training is a group cooperation, the team members have a detailed division of labor, so some modules we did not participate in, I feel a little regretful, because different modules are testing different accounting basics. The best result. Although this training has not overcome the incomplete and unsystematic phenomenon of the sub-training work due to the time relationship, it has let us understand the basic requirements of the audit, master the transformation process from theory to practice; and master the audit operation. The basic skills, the combination of the theoretical knowledge of auditing and the professional practice, broaden our horizons, increase our understanding of the operation of auditing practice, and lay a solid foundation for us to graduate and take up jobs.