College student accounting firm internship report

Understanding the only and important importance of accounting is only the first step. The main task of an accounting firm is not the general accounting business, but the auditing, that is, making a reasonable judgment or evaluation of the work of the accounting staff according to the requirements of the client. It is also an assessment of the company, which includes many aspects, such as asset valuation, capital verification, etc. are the basic business of the firm. To understand the audit, we must not understand the importance of auditing. The audit should be responsible for many aspects. First of all, it is responsible to the principal. Completing the client's requirements is the responsibility of each individual in the accounting firm. Secondly, it is responsible to the state because many auditing services are not. There are several aspects, the most important of which is taxation, which is faked in the books, naturally for the purpose of tax evasion, which directly harms the interests of the state and other taxpayers. Responsibility for the country is also one of the duties of the accounting firm. Secondly, for the shareholders' responsibilities, many shareholders have no way of knowing how much money they have invested in. They need to entrust the accounting firm to check the accounts or issue corresponding reports. Accountants are also responsible for shareholders.

After almost a month, the internship period at Lixin Certified Public Accountants ended, but this time brought me extraordinary feelings, including business and life. I remember when I arrived at the office on the first day, I was so strange to myself. At that time, I saw the director, a person who was not very ugly. Later, after a period of time, I found out that he is a very strong business person with rich experience in corporate accounting. For a long time, I have been influenced by the director. I think about accounting issues from the perspective of a professional person, especially for accounting entries. Many people do not pay attention to this basic problem, but after the director’s Enlightenment, let me understand that in the field of accounting, people who can do small things can be successful.

Because it is a minor in accounting, so my accounting professional quality is not high, many businesses are only aware of the fact that they do not know why, more, the teacher slowly faded after speaking. So when Xuan asked, I always felt very embarrassed, but Xuan is still very patient to explain to us, explain the problems he has encountered in the enterprise, explain the production process of each company he experienced. I remember Xuan said that one aspect of understanding a company's process is his cost, and the cost is extremely complicated, but when we can calculate the cost accurately, we are exposed to the enterprise. The most direct problem, and understanding the problems that a company generates is the information that managers need most.

The accounting firm will also encounter many problems in the audit process. Some of these are foreseeable and some are unforeseeable. For example, risk, everyone knows that auditing is risky, but no one knows when it will happen. The characteristics of the audit work determine that the staff needs to have higher professional ethics. In fact, it is not only an audit, but what profession does not require professional conduct? It’s just that the audit is more obvious. In addition to the daily working hours, when I take a break, I will communicate with some of my staff. Some of my staff are just graduated from college. I am a little older than us. It is very easy to communicate. I will ask them if they don’t have problems. They also Not rejecting, not only accounting business problems, they will tirelessly explain to us the future career planning, and now low employment rate has become the hottest topic, but people who seek job and work often look at this problem from another angle. As Xuan said, this can also be an opportunity. It is important to see how people learn to improve themselves in the environment if they face the environment. I remember that when we left on the last day, we were very reluctant, and the month ended so quickly. Many happy moments accompanied me in this splendid summer and learned a lot.

During this month, I also learned more about the role of accounting in a company. Accounting is not just a Mr. accountant. A good accountant should raise all financial problems in the company to a management perspective, such as The control of costs, such as the planning of taxation, can directly affect the survival data of a company, that is, profit. If you encounter unreasonable problems, you should actively report to the higher authorities and adjust the enterprise structure in time to avoid serious consequences. Of course, in addition to understanding the importance of auditing, it is more important to understand the auditing process. This is unfortunate because in the off-season of the summer audit business, we have little experience in time, and practice is so important, so sometimes it is helpless. I can only talk about it on paper, but I still know a lot. For example, I read a lot of audit papers. I saw unprecedented evaluation indicators. I have had few contacts before. I saw so many variables this time. Each indicator will have a point for the final result. Function, after a series of indicators, finally can draw a conclusion, this conclusion is the real thing that the customer needs, is the audit report, some customers are banks, so the audit report is as thick as a source, teacher We explained that the audit of the bank and the evaluation report are the most troublesome because there are many indicators and the variables are too large.

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