[Boutique] accounting firm internship report essay

Article 1: Interpretation report of accounting firm

From the freshman year, the teacher's description of the CPA has aroused my great interest in this profession. This time, I finally "had a latent" in the accounting firm for nearly a month through the opportunity of an off-campus internship, which satisfied my strong curiosity about the accounting firm. Although the internship process was only a short three and a half weeks, the whole process was full and happy. So after painfully coping with an official internship report requested by the school, I decided to write an internship report for myself and record my internship. reward.

I. Introduction to the internship unit

Founded in xx years, Fuzhou Tianxin Certified Public Accountants Co., Ltd. is located at 8th Floor, Mingzhu Building, Gutian Road Plaza, Fuzhou. The company's staff consists of several senior certified public accountants and accounting assistants. The main business is auditing and verifying the clients' annual inspections. Professional services such as economic consulting and accounting consultants. The business I have come across is mainly the annual inspection of audit and verification.

Staying at home for a long winter vacation, the sudden start of the internship life made me not fit for a few days, especially the need to get up early to work on time, let me struggle every morning. Fortunately, I still have a little bit of hard work, insisted on reporting to the company on time at 8:15 on three weeks. The office of the firm is on the eighth floor. During the peak hours of commuting every day, the elevators are crowded with extremes. When the exaggeration is over, the two or three squats are not crowded into the elevator. They have to climb the eighth floor on foot. The result is how to breathe.

Second, the internship content

1. Familiar with the working environment, main business, and division of labor of accounting firms

personnel. There are only three certified public accountants in the office, responsible for the main business of the firm, including audit capital verification. In addition to our middle-aged talents, our accountants are quite experienced, regardless of age or experience. One is an amiable old master Guo. Before retiring, he was an old cadre in the audit bureau. After retiring, he also worked in other accounting firms. He was responsible for the business of the capital verification. I mainly followed him. Master Guo is very enthusiastic and very kind. He is older and more awkward. He likes to tell people about some of his old things. The young people in the office are not willing to take care of them. Only I listen patiently every time. From time to time, he gave him some reaction and cooperation, which made him very happy. Therefore, he especially liked my "small girl" and was especially willing to guide me enthusiastically. I would like to express my sincere gratitude to him.

The other is Ms. Liu, who is good at corporate auditing and has rich experience in auditing business. Even the director should always consult her. But at the beginning, she was not very close, and she was not willing to teach us deeply, in contrast. I can understand that after all, every intern stays for a short time, has a lot of liquidity, and spends a lot of effort to teach us that we can't help her work in the future. Plus, many interns now feel that they are not regular, so they must To a lesser extent, it is indeed a waste of effort to teach us carefully. It is up to my own efforts to find valuable experience from the master. I am diligent in my studies, and you really ask her for advice. It takes a long time and many times. She naturally changes her mind and the things she teaches are getting deeper and deeper.

As for our directors, like all the other businessmen I have come into contact with, I am talking about the sleek, fluent feelings of eight points, and I feel that I am the master of the business. But the difference is that the accounting firm is different from other companies. As the director, he has the flexibility of the businessman, and he has the persistence of the principle, which makes him feel confident and wise.

In addition to them, I was in the office: I was a little yellow assistant. She was a little older than me. After working in the office for one year, the main daily chores of the firm were handled by her, and she also went out with the note. Acting as an accounting assistant. She is also an intimate person, but at first they are unfamiliar with each other and have less contact. After a trip to the field, the common topic of many young people made us familiar. I followed her to learn about the daily affairs of all aspects of the firm and to discuss the problems in the audit. She is very serious and very good at asking, and I am very careful in teaching me. In addition, there is also an intern Xiaolin, who is actually an alumnus of our school Chengyi College, accounting major, two weeks earlier than me. However, it is lazy, and it is hard and flexible for life. Although it is a student of accounting major, the professional knowledge is not solid enough, and it is not enough to ask questions. I have not learned anything in the office. My arrival has left her cold. It is from her body that I have seen the negative teaching materials that live in society, so that I can correct my words and deeds at all times, so I am also my half-master.

In the two teachers and fathers, I learned the rigor of the meeting, and learned the qualities that the businessman should have in the director. These are one of the gains from my internship. Go out with the predecessors, be smart, do more work, and humbly ask for advice. For example, when you can't find a way out of the field, you need to know when to take the initiative to get off the bus and ask for directions. See the seniors say hello and smile. Although this internship experience is short, it is a test and exercise for me to go to the society in the future.

business. The main business of an accounting firm is to provide audit, capital verification and accounting consulting services for all types of companies. The CPA with the right to sign is the main force of the audit and capital verification business. There are usually two assistants to work with them. Enterprises with smaller scales and simpler accounts generally take their audited annual books, vouchers, statements and other related materials to the accounting firm for auditing, while those with larger accounts are generally registered by the firm. The accountant went to the company for auditing.

Through the contact during the internship with the accounting firm's business situation and the conversation with the accountants, I learned that because the Trade and Industry Bureau has reduced the burden of the company and removed the annual auditing requirements of some enterprises, the accounting firm has lost a considerable part of it. Business volume, the prospects of the firm are worrisome. The Chinese Institute of Certified Public Accountants has become a bigger and stronger strategic arrangement, which will gradually raise the industry threshold of accounting firms, and small-scale firms face enormous challenges. In contrast, the tax auditing business of tax accountants is currently developing rapidly, with good prospects, but the risks are relatively large.

3. Participate in part of the audit work of the company

After looking through the working papers and corporate accounting vouchers two days before the internship, I started to arrange for me to assist the accountant in some audit work. Sometimes audits are conducted in the firm, sometimes with the teachers going to the company for auditing. In the process of participating in the audit, I contacted a large number of different types of corporate books, vouchers, and statements, which enabled me to combine accounting knowledge with corporate accounting practices and complete my knowledge structure. Many companies have a wide range of accounts, which is far from the comprehensive and well-regulated accounts in the textbooks. When they touched the accounting practice, they found that there was such a big gap between the original books and the actual operation. However, from this, I am more confident in my professional knowledge, enough to meet the accounts of many SMEs.

As for the practice of accessing the audit during this period, I have recorded it in my notebook, and I have gained a lot, especially some accounting skills.

Postscript: After the internship, I exchanged ideas with my classmates, learned about different internship experiences, opened a non-accounting internship, and chose an internship in an accounting firm. Because, in the first place, the accounts of many small businesses are too simple; secondly, the division of labor in the finance departments of some large companies is too detailed, it is difficult to reach a comprehensive business during a short internship, and the firm can access a wide range of The accounts of different industries have gained a lot. Therefore, an intern who recommends accounting majors chooses an office during an internship.

Part 2: Interpretation report of the accounting firm

The internship has been going on for nearly a month. After thinking about it, I still have to sum up the work life drop. Anyway, I have to hand in practical papers. That is, I can take a stone and two birds. As a student of accounting, I have a strong interest in auditing. I chose to go to an accounting firm for an internship and try to feel the bitterness of the audit work.

A few days before the formal internship, I have already checked the bus route at the workplace and kept in mind the specific address. I am thinking of nothing. Who knows that on the first day of the internship, after getting off the route on the Internet, I asked the maintenance of the order at the station and that no one of the passers-by knew where the building where I worked. I am in a hurry, how can I have this kind of accident on the first day of the internship? So I saw the security personnel intercepted, and finally I met the second security to know where the building is, looking in the direction he pointed at. I found that the building was being renovated, and the whole building was wrapped in bamboo rafts and green nylon cloth. No wonder I couldn't find it. In my accelerated running, I finally arrived at the office five minutes before the working hours.

The first impression the office gave me was "empty and staggered." “Empty” refers to a large office but few office workers; “tight” refers to rows of desks filled with layers of paper. The simple scene profoundly reflects the most essential characteristics of the audit work: busy. The small number of employees working in the office is because most of the employees are out of the field, and the desk is full of audit work reports. Most of the audit work consists of field work and the issuance of audit reports. After finding my place, my boss gave me the first task to read the script. I have found that there are many kinds of audit work. The most common one is of course the annual audit. In addition to this, there are labor insurance audits, leaving audits and other special audits. The most recent draft that is waiting to be sorted is the annual review. I will first look at the draft of the annual review. In fact, the format of the draft is the same, first the cover, then the index, then the overall audit plan, and finally the audit of the specific business.

Since the contents of the first three items are similar, the most valuable thing for me is the part of the specific business audit. This part is the essence of the audit work, which embodies the process of audit work. The approved subjects are collected here, and each subject consists of a specific audit plan, a validation form, and a spot check list. Later, I learned from the boss that not every accounting subject has the need for validation. Only the subjects that appear on the annual financial statements of the audited entity need to be examined and approved. The content that needs to be filled in the validation form is the number of the first year of the audit, which is the number of the beginning of the financial statement. The unconfirmed number is the amount of the year in the account that is filled in the general ledger after we check the detailed account of the audited entity and the general ledger. The number that has been approved is the balance of the current year after adding the number of the beginning of the year to the amount of the increase. Generally speaking, the number of approved figures is the same as the number on the financial statements provided to us by the audited entity. If there is any discrepancy, the financial work of the audited entity has problems. In addition to checking the ledger and the general ledger, the auditor also needs to withdraw a certain amount of business from the account book of the audited entity, and then check whether the accounting vouchers of the registered business are correctly filled out, and whether the original vouchers attached to the accounting vouchers are complete. . The process of this work is recorded on the spot checklist. If there are subjects on the financial statements that have not occurred in the current year, then there is no need for random examination in this subject.

After I got a little understanding of the audit work paper, I started to work on the work paper. In fact, this is a very repetitive work, but because the business of each company is different, the content of the draft is also different, I will take this opportunity to work hard to learn knowledge, find out where I don’t understand, and take time to consult my boss, but I also feel happy. After all, there is a difference between theory and practice, and sometimes there is even a gap. An important purpose of the internship is to feel the gap and think about it.

The first insight of my internship is that the value of the internship depends on my enthusiasm. In a completely strange environment, there are too many things you can't grasp. For example, can you come across a boss who actively teaches you and lets you do business, and then points out your mistakes to help you improve. It is very valuable to be able to meet such a boss. Under normal circumstances, the predecessors only care about their own work, explain to you to do some basic business, and do a good job when he sees something wrong, he will not change it. Specially pointed to you. Therefore, it is impossible to know whether the work done by the end is normative. At this time, the solution is to seize the opportunity to ask questions when you encounter doubts, and grasp the ones you can grasp to make the internship more valuable.

The second sentiment is that internship is not only an opportunity to improve hands-on ability, but also an opportunity to exercise communication skills. Maintaining a good relationship with the boss's predecessors in the office can help you get to know the company as quickly as possible and get help in case of difficulties. I am very pleased that I have done a good job with the company's predecessors and interns, which made me happy and unexpectedly gained during my internship. The third sentiment is that in the constant excavation and questioning, I gradually learned the survival dilemma of domestic accounting firms in the fierce competition in the industry. In order to reduce operating costs as much as possible, attracting customers at a more favorable price and retaining customers, some of the work programs of domestic capitals are not standardized. For example, in the issuance of letters, the standard practice is that the accounting firm directly sends the letter to the unit to be certified, but in order to save costs, the domestic fund will allow the audited entity to complete the letter itself. In the case of a large number of firms, on the one hand, the firm must create profits, on the other hand, the quality of the audit report should be guaranteed. When there is a contradiction between the two, especially when there is a sharp contradiction, it is related to the survival and development of the firm. In many cases, the firm will strive to survive by reducing the quality of the audit work in a compromise way.

As time went by, the internship birthday increased, because I was the first intern to enter the company, learning things earlier than them, and the work was done well. The staff responsible for managing the interns taught the interns to sort out the audit work. The work of the manuscript was handed over to me. The so-called people are more powerful, and the manuscripts that have been sorted out by everyone's efforts have replaced the unfinished manuscripts to occupy one desktop after another. At this time, the administrator of the intern taught me how to archive, staple, paste and store the finished manuscript.

Since the work was not difficult, I quickly got the job from finishing the manuscript to storing the manuscript in the iron cabinet. When an interns have no job and ask me if I can help, I can always explain their new job, and I am happy to tell them the knowledge I have. Because other interns have a sense of fear for their predecessors, and feel that I can do a good job, so when they encounter problems, they will choose to ask me first; and because the administrator communicates with me in the interns. It's the best, so there are tasks that will be handed over to me. In the end, it became such a situation: the number of times the name was called in the office was that I had gradually moved from the beginning to the office and ran around in the office. Since I have given more work to me, it will take time to help other interns solve some work problems. I can't complete the assignment in a short time.

So I started to assign work on the hand to other interns with less work, so that everyone has enough work. Later, the number of interns continued to increase, and some communication problems appeared in the middle. When the interns encounter such problems, they will also tell me that I hope I can help solve them. And I am trying to resolve communication barriers while maintaining a very good relationship with interns.

In fact, before the internship, I set a goal for this internship: feel the audit work. I don't deliberately ask for a lot of auditing knowledge and can complete the auditing business independently, which is not realistic for an intern. I only hope to feel the life of the auditor, appreciate the atmosphere of the work of the firm, and understand whether my ideal industry is really suitable for me. The result is that I get far more than what I started with. The most precious of these is not to deepen the understanding of the industry of auditing, but the sense of accomplishment that the internship has brought me, so that I have always had a feeling of inferiority complex to understand my ability. After entering the university, I played the role of teammate in the activities I participated in. Although there is no position in the internship, I naturally become the leader of the intern, from teaching work, assigning tasks to mediating contradictions, and I can complete them in step by step. The trust that my superiors and interns have trusted me has made me more confident and meticulous in my work and added to my confidence. Really, self-confidence and excellence are complementary, and these are the source of happiness. I feel full of joy when I work with you during the internship and grow up together.

At the end of the day, I was reluctant to leave the internship position, and several interns told me not to leave. I deeply felt the deep friendship that everyone had formed in just one month. I am very fortunate that I have got the opportunity of this internship, one that makes me more confident to face the impending "selling" period.

Part 3: Interpretation report of the accounting firm

Guangdong Yangcheng Certified Public Accountants Co., Ltd., formerly known as Yangcheng Certified Public Accountants Co., Ltd., was established in early 1984. It is the earliest accounting firm established in Guangzhou. It was originally affiliated to the Guangzhou Municipal Finance Bureau, December 3, 1998. On the eleventh day, it was transferred to a limited liability accounting firm. In 1993, Yangcheng was approved by the China Securities Regulatory Commission, the Ministry of Finance, and the State-owned Assets Administration to obtain securities business audits.

The double qualification of securities business asset evaluation is the only accounting firm with double qualifications among nearly 80 accounting firms in Guangzhou. In November 2000, with the approval of the People's Bank of China and the Ministry of Finance, it was qualified to engage in financial related auditing business.

The business scope of Yangcheng is auditing, accounting, taxation, asset evaluation, management consulting and accounting computerization software review. Yangcheng has a group of professionals with professional knowledge and rich practical experience in auditing, taxation, finance, management, evaluation, law, computer engineering, etc. There are more than ten people with senior professional titles and master's degrees. Young and middle-aged staff account for more than 90% of the total number of students, and most of them have a double degree in computer or foreign language in addition to professional qualifications. Young and middle-aged people who have received more than half a year of professional training at overseas international accountants account for 11% of the total.

During the internship, the following internship tasks will be completed according to the requirements and company arrangements:

1. Understand the composition of the accountant's affairs, personnel responsibilities, and basic business.

2. Familiar with the operational procedures of various accounting businesses, industry norms, and assist accountants to complete various types of business.

3. Cooperate with the staff to complete the daily work of various offices.

I was assigned to an internship in the company audit 4, and the internship content is reported as follows according to the time schedule:

At 8:30 am on the first day, the company officially reported to the company. After that, the department secretary Alan was responsible for the matters during the internship of the company. I was assigned to a registered accountant Li Ruiling in the department, in the next two months. I will follow her arrangement and the internship at the firm will officially begin.

On the first day of work, I followed the instructor to the field and went to Shunde. After more than 40 minutes' drive, I went to the XX company in Shunde. After the teacher and the customer had properly communicated, we started the intense work. Mainly audited the company's financial status in 2003-06. At the beginning, several of our three interns were very ignorant of the audit work. The instructor gave us some simple tasks and sent a letter of inquiry. It was nothing more than thanking the address for posting the stamp. After that, I slowly taught me how to check the credentials and pay attention to what. Different from the lectures in the university classroom, this place pays more attention to the actual application in the work link. At first, it is relatively unfamiliar, so first look at the various information provided by the customer, including the voucher, the total sub-ledger, the detailed account, the fixed assets list and so on. Then began to enter the spot check voucher work, began to write out the content and project certificate number that need to be checked by the teacher. Our intern is only responsible for finding out whether the certificate is consistent, especially involving large-scale expenditure items, depreciation items and tax-related items. Checking the voucher work is a crucial program in the audit process, and many problems are discovered and exposed at the time of the test. After we gradually became familiar with the principles and methods of spot checks, we completed the spot checks independently, decided to spot the items and signed the audit spot checks. In the process, you will encounter some problems, such as the certificate number is not consistent, the original certificate is incomplete, etc. After the teacher confirms the guidance, we write down our own opinions and suggestions. In accomplishing this work, although it is not difficult to draw, it is cumbersome to find and control, and the responsibility is great, which gives me a deeper understanding.

In the following week, most of the time we did was to check the vouchers. Since the business we are in contact with is relatively simple, there is no particularly complicated audit process. After completing the draft, we will participate in the preparation and reconciliation process of the balance sheet and balance sheet, and integrate and provide the information to the customer. The comparison of the reports.

These are relatively scattered jobs, but they have learned a lot of things. Many seemingly simple problems sometimes have troubles themselves, and they have accumulated a lot of experience in this solution.

After the company's audit work was done for 6 days, we assisted in the completion of the follow-up work, completed the work paper, completed the preparation of the audit report, and bound it into a book until it was delivered to the customer. When doing these things, there was a kind of heart. The feeling of being incomprehensible, because it contains its own work, including its own efforts, but also contains its own sense of accomplishment.

After that, I went to three companies, and almost all of them worked in the same job. Soon, my two-month internship at Guangdong Yangcheng Certified Public Accountant ended. The time is short, but the content is rich. I have benefited a lot.

Through this internship at an accounting firm, I learned a lot before I graduated, and many of the textbooks have nothing to do after work.

Understand the main scope of the firm's work, organizational structure, learned some necessary office transactions, learned about recent accounting policies and regulations, and gradually became familiar with the audit business process and key steps.

It is important to understand the importance of external auditing duties as an accounting firm. Whether it is from social development or enterprise survival, a sound financial system is of paramount importance. As an accounting firm, it shoulders the heavy responsibility of external auditing. As a firm, the staff must have good personal qualities, and at the same time have good business ability and physical fitness, so that they can adapt well and be qualified for this important work.

At the same time, as an intern of the firm, I saw a lot of books in the audit process, and I also experienced the work as an enterprise or unit accountant. Accounting is actually more about its practicality and practicality. Each business must be registered in accordance with its original vouchers, including account vouchers, ledger accounts, journal accounts, tri-fold accounts, multi-column accounts, general ledgers, etc., which may be connected. This is one for it. Every account of accounting has its own evidence, and it is registered in chronological order one by one, which is very logical, which is the second. In the practice of accounting, the correction of the account and the correction of the wrong account are not allowed to be arbitrarily added and cannot be falsified. Every program and step is based on the premise of the accounting system. It reflects the normative nature of accounting. For the account: first, according to the occurrence of the business, obtain the original certificate and register it with the accounting vouchers. Then, according to the accounting voucher, register its detailed account. At the end of the period, fill out the account summary form and the trial balance sheet, and finally register it in the general ledger. After carrying over the cost, fill in the annual statements of the balance sheet, income statement, profit and loss, etc. based on the total ledger. This is the general sequence and basic flow of accounting operations. In addition, finance, auditing itself is a rather cumbersome job. Faced with so many boring accounts and figures, you will often feel bored and bored, so that you will be mistaken and miserable. You must adjust your mentality. As long as you do it with your heart, you will have a good start. The more you feel more fun, the more you work harder.

There are also some shortcomings in this internship. That is because the knowledge acquired is limited, not enough to have a complete understanding of all the business of the firm, but also for the audit business, not to touch more business types; and in time, reflect my knowledge of what I have learned. The mastery is so weak that I don’t know how to solve some problems. For the above problems, it is also necessary to pay attention to improvement and resolution in the future learning process or work process.

In short, the two-month internship has benefited me from the upcoming job!