[Boutique] accounting firm internship report

This article directory 1 accounting firm internship report 2 accounting firm internship report 3 accounting firm internship report Part 1: accounting firm internship report

In order to better complete the internship program prescribed by the school, and to exercise and improve their practical ability, and as the last practical opportunity before work, it is also the best opportunity to compare theory with practice. At the end of 2019, I entered Shaanxi Hengxing Certified Public Accountants for an internship. This is a small and medium-sized accounting firm with nearly 30 certified public accountants. The firm's business is mainly for annual report auditing, corporate economic responsibility auditing, restructuring auditing, bankruptcy auditing, agency accounting, and asset valuation.

In order to be able to learn more during the internship process, I spent almost half a month reviewing the accounting knowledge I had learned before, and read the auditing materials of the CPA exam to consolidate some basic auditing. Know how. In the book I saw some basic auditing procedures, some knowledge of various business cycles, and risk-oriented auditing, some key points of auditing for key accounting subjects. The previous study of theoretical knowledge laid a solid foundation for my later internship.

Internship in an accounting firm is mainly divided into two stages. The first stage was when I stayed at the headquarters of the firm. At this stage, I am familiar with the colleagues in the office, and learn from them all aspects of the company, understand the organization of the accounting firm, personnel responsibilities, basic business, familiar with the various accounting business operations of the firm, industry norms. To assist accountants in completing various types of business. I found that many of my colleagues have obtained three certificates from certified public accountants, certified tax agents and asset appraisers. I think they are still very powerful. During that time, I felt that many of my company's colleagues would go on a business trip, and their desks were full of audited work papers and accounting statements. The audit work is actually composed of the field and the issuance of audit reports. The second phase was mainly to audit the year-end audit work of Huisen Coal, Shaanxi Coal Mine Transportation Company and Yahui Passenger Transport Company.

On the first day of the internship, I didn't participate in any project. Instead, I helped the teachers in the library to copy some files. When they were busy, I would watch their workflow carefully and learn from their previous audits. Work papers. When I was studying the chapter of the audit work paper, I found it difficult to remember what should be included in the audit work paper, but after reading the drafts they had made, I remembered the content at once. Up to now, I have finally realized the huge positive effect that can be produced by the combination of theory and practice. The first step in the audit work is to have a description of the symbols in the manuscript, as well as the index number. The next step is to have an audit business engagement letter, a management statement, a report issued after the audit, and an audited financial statement. The business license, tax registration form, and basic information description of the audited entity should also be compiled in the audit work paper. If the audited entity is in a special industry, it should also provide relevant files. Finally, some work papers, accounting table and some certificate check records generated during the implementation of the audit program. If you implement the inventory program, you must have a corresponding inventory table. If a letter of trust is implemented, the letter of credit should also be included.

After a few days of adaptation to the auditing workflow, the actual work began. I followed the teacher to the Shaanxi Huisen Coal Industry Investment Co., Ltd. located in the high-tech zone. This is a large-scale company. The company's accounts are all recorded in financial software, which saves a lot of money for the financial staff. trouble. Because I haven't actually done it yet, I can only learn slowly step by step. I asked the teacher to help him check the certificate first. I started to look at the subject account of Huisen Company in the whole 2019, starting from each subject. Over. During the spot check, I found that the company's current account was rather confusing. Many of the payments were included in the “other receivables” and “other payables”, but in fact, these records were inaccurate in past studies. When I first discovered this problem, I made corresponding records in the manuscript. After reading all the accounts, I will take out the problem or the larger amount, and then check the corresponding documents carefully. Compare the attached files to see if the account for the account is being used correctly.

In addition, I also helped the teacher to complete the calculation of the company's loan interest and the measurement of the depreciation expense of fixed assets. We found that the company's fixed asset measurement has great problems. The company does not have a unified measurement standard for fixed assets, but Different depreciation years were adopted for different fixed assets. This is because the auditors had a large difference in the audit. After the unified calculation, I found that the depreciation of the fixed assets calculated by the company was worse than the standard measurement standard. Ten thousand yuan, this is not a small encouragement for me to audit for the first time. Finally, I can find some flaws, which is a good start. Since Huisen is engaged in coal industry investment, the company also has a branch in northern Shaanxi responsible for coal mining. Therefore, when auditing Huisen’s accounts, it is also necessary to calculate the accounts of the subsidiaries together, but only a small one. Part, such as the profit or dividend paid by the subsidiary. When I look at the voucher, I often don't know when the account should be recorded under the head office name and what account should be counted under the branch name.

The second project I carried out was the Wa Yao Bao Coal Transportation Company in Zichang County, Yan'an City. This was my first business trip and I was very excited. When he followed the teacher of the company to the company, he found that the company's finance department had only two people, an accountant and a cashier. This made one person carry too much work and seemed to be unable to work. Especially at the end of the year, it is the busiest time of accounting work, the cashier is often outside, the accounting work is very heavy, plus we do not have some companies financially ask for accounting help, to the original accounting Busy work is more burdensome. Wa Yao Bao Coal Transportation Co., Ltd. is a subsidiary of Shaanxi Coal. The company's main business is not to buy coal, but to transport. In the same coal industry, the company's profits are not as much as other parts of the industry. But despite the shortage of staff in the company's finance department, the accounts are still well organized. Because of the water leakage in the tax filing process last year, the Wa Yaobao Company was punished by the tax authorities. Therefore, during this year's audit, I found that the company's tax accounts were very clear, even though it was only over 300,000. The net profit, the company still raised more than 200,000 yuan in taxes. I am also very inspired by this. As a financial officer, for whatever reason, in taxation, it should be handled according to national regulations. Otherwise, the consequences for the enterprise are very serious, not only will it be punished, but the company’s reputation will also be Damaged, a little bit of sweetness in exchange for such an unbearable bitter fruit, it is really not worth it. In this field trip, I started to issue the audit draft independently. I am glad that the teacher called us a lot of Excel operation skills when I was at school. Yes, I can get started quickly when I am doing the audit draft. Due to the small size of the company and the clear accounting, it took only three days for me and the instructor to complete the task.

The third project I conducted was a passenger transport company that was involved in the management of bus transportation and the management of taxis. When I arrived at the company's location, I found that the company's financial situation was very confusing. First of all, the company's financial staff was very confused about the set of books and could not export the account, which made us very difficult to check the accounts. Secondly, the company was unable to apply due to the old system of the account set system. Most of the accounts were completed by manual accounting. When I checked the management fee from this column, there was a serious confusion of manual accounts. Very unfavorable. When the account account check is carried out, the company provides us with printed reports, but manual printing is inevitable that there will be errors and omissions. This makes me unable to compare the general ledger with the detailed account when I count the total amount, and ask the competent accountant carefully. Only know that nearly 100,000 accounts are only registered in the set of books, but there is no certificate, so it is not recorded in the manual set of books. Such a big problem shows that the company's usual management is very confusing. The same problem occurred when re-checking the various expenses. Most of the expenses appearing in the detailed subjects under the expense account appeared repeatedly in the subjects such as “payroll payable” and “other payables”, although they offset each other at the end of the period. However, it is not difficult to see the trouble caused by manual accounting for this company. Therefore, the time spent in this company is the longest. Because the SASAC has a prescriptive requirement for the issuance of audit reports, it is in Yahui. During the period of the transportation company, I almost had to work overtime every day. I had to go back to work overtime on weekends to ensure that I would submit financial reports at the required time.

Every time I participate in the audit, the field work is a good exercise and improvement opportunity for me. Therefore, I take the assigned tasks seriously and implement the audit program according to the requirements of the practice standards. During this period, the teachers of the project department gave me a good guiding role, which made me realize that it is very important to strengthen the communication with the other client units while adhering to the principles of independence, objectivity and fairness. According to the judgment of whether the company's finance is in line with national financial regulations, the quality of financial personnel, etc., so that they have a bottom in the audit process, and also established a good cooperative relationship with the client, so that our audit work can be more effective Developed.

In this internship experience of the company, I have a certain understanding of all aspects of accounting firms. Accounting firms, under the concept of “bigger and stronger” in the country, have been merging in recent years. It is clear that working in accounting firms is still a good choice for an accounting major. Work is still very promising. But the CPA is not as good as I imagined at school. Maybe someone who is a layman seems to be a professional and very good person. In fact, it is not that the income of a certified public accountant is not as high as it is in school. There are still many contradictions in the accounting firm itself. The main performance is how to arrange audit projects. Because some audit projects have low risk and high audit costs, this is something that everyone is vying for, while some projects have high audit costs, but the project risks are relatively high. There is no such thing as anyone wants this kind of project. The most unfortunate thing is that the project is not expensive and risky. This kind of project is not for anyone. Even in the second case, many people are not willing to pay more. In this way, there will be contradictions within the CPA. Another contradiction is the contradiction between the audit assistant and the CPA. The audit assistant is the most work and the least. If the CPA disregards the various psychology of the audit assistant, the audit assistant will inevitably complain.

Through this internship, I learned a lot about auditing practice. There are two main aspects that have impressed me this time. First, the audit program that has been implemented must be formed in the working paper to minimize audit risk. The second is to make full use of risk-oriented auditing. Analyze areas of risk before and during the audit and as a focus. The use of analysis programs in the audit process can greatly improve audit efficiency.

Part 2: Internship report of accounting firm

First, the internship overview

On August 5th, 2011, I officially came to a certain accounting firm in Shijiazhuang with a newcomer's face and started my 20-day internship.

An accounting firm in Shijiazhuang was established on December 1, 2019. Its organizational form is a special partnership. It is a relatively large accounting firm, including more than a dozen CPAs, including a principal. Institutions that reform professional services such as auditing, agency accounting, and asset valuation. Second, the internship content

Before I entered the company, I collected some of the company's overall situation and work system on the Internet, preparing for future work, and doing so can be handy. In addition, I spent almost half a month reviewing the accounting knowledge I had learned before, and read the audit materials of the CPA exam, which consolidated some basic knowledge of the audit. In the book I saw some basic auditing procedures, some knowledge of various business cycles, and risk-oriented auditing, some key points of auditing for key accounting subjects. The previous study of theoretical knowledge laid a solid foundation for my later internship.

Internship in an accounting firm is mainly divided into two stages. The first stage was when I was at the firm. At this stage, I am familiar with the colleagues in the office, and learn from them all aspects of the company, understand the organization of the accounting firm, personnel responsibilities, basic business, familiar with the various accounting business operations of the firm, industry norms. To assist accountants in completing various types of business. I found that many of my colleagues have obtained three certificates from certified public accountants, certified tax agents and asset appraisers. I think they are still very powerful. During that time, I felt that many of my company's colleagues would go on a business trip, and their desks were full of audited work papers and accounting statements. The audit work is actually composed of the field and the issuance of audit reports. The second stage is mainly to cooperate with teachers to participate in field work.

On the first day of the office, I felt very fresh about what business, and I really wanted to apply my accounting knowledge to practice. At first, I was a bit stunned. I didn’t know what to do. The teacher’s Li teacher said to us: “A young and energetic young person like you has a strong learning ability and memory. In our office, you will be able to learn a lot. Well, do it!" In a short sentence, I gave a lot of encouragement to the actual work.

On the first day of the internship, I did not participate in specific projects. Instead, I helped the teachers in the museum to copy some files. When they were busy, I would watch their workflow carefully and learn from their previous audits. Work papers.

I am very fortunate. Teacher Li arranged for me when I got off work on the first day. I have to go with a CPA, who has been working for many years. I want to study with Mr. Chen in the future, and cooperate with Teacher Chen’s arrangement. I have learned a lot of things, some of them are really not in school, but a kind of focus and diligence for the cause. When I went there the next day, he explained the contents of my work. At the beginning, I still felt very nervous. After talking with him, I gradually relaxed my nerves. He told me to look at the accounting documents they had made in the past. Because I am an accounting major, I think that professional knowledge is still very hard, so the voucher will be swept away. I always think that the memory and the theory of university learning can be mastered for the original certificate. It is this impetuous attitude that led me to ignore the cornerstone of the accounting cycle—accounting entries, so that Teacher Chen asked me to try my best. Therefore, I can only make up for it at night, and carefully read the accounting business that is used more often.

After entering the job, I found that I have a lot of things that seem simple to do but it is not so easy, and I need to be careful and patient. When entering the actual practice operation stage of the audit business, it is mainly to do some testing work under the guidance of Teacher Chen, to assist in the completion of the work paper at the beginning, relatively unfamiliar. First look at the various information provided by the customer, including the voucher, total sub-ledger, detailed account, fixed assets list and so on. Then I began to enter the spot check voucher work, and began to write the content and project voucher number that need to be checked by Mr. Chen. I am only responsible for finding out whether the voucher matches, especially involving large-scale expenditure items, depreciation items and tax-related items. Checking the voucher work is a crucial program in the audit process. Many problems are discovered and exposed when they are drawn. After I gradually became familiar with the principles and methods of the random inspection voucher, I completed the spot check work independently, decided to spot the project and signed the audit spot check opinion. In the process, you will encounter some problems, such as the certificate number is not consistent, the original certificate is incomplete, and so on. After confirming the guidance from Teacher Chen, I wrote my 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.

Since I am a beginner and only an intern, the business I contacted is relatively simple. There is no particularly complicated audit process. After completing the draft, I am involved in the preparation of the balance sheet and the balance sheet. After the data is integrated and unified, it is compared with the report provided by the customer.

These are the scattered work that the teacher assisted the teacher in the office, but I have learned a lot of things. Many seemingly simple problems sometimes encounter troubles, and I have accumulated a lot of experience in this solution.

The first time I went out to work, I went with Chen and several other classmates. I went to Hengshui, a company that sells commercial cars and spare parts, and did audit work. After that, after Mr. Chen and the client had made proper communication, we started a tense job. I was arranged to cooperate with another classmate to work with Teacher Chen. We quickly entered the working position and faced the full table. The books and vouchers, one of our work, is carried out one after another, in an orderly manner.

The company's accounts are all booked in financial software, which saves a lot of trouble for the finance staff. Because I haven't actually done it yet, I can only learn slowly step by step. Teacher Chen asked me to help him check the certificate first. I started to look at the subject account of the company in the whole 2019, starting from each subject. . During the spot check, I found that the company's current account was rather confusing. Many of the payments were included in the “other receivables” and “other payables”, but in fact, these records were inaccurate in past studies. When I first discovered this problem, I made corresponding records in the manuscript. After reading all the accounts, I will take out the problem or the larger amount, and then check the corresponding documents carefully. Compare the attached files to see if the account for the account is being used correctly.

In addition, I also helped the teacher complete the calculation of the company loan interest and the measurement of the depreciation expense of fixed assets. Mr. Chen is very careful about the company’s taxation review. I am also very inspired by this. As a financial officer, for whatever reason, taxation should be handled in accordance with national regulations. Otherwise, the consequences for the company are very Seriously, not only will it be punished, but the company’s reputation will also be impaired. It’s really not worth it if a little bit of sweetness is exchanged for such an unbearable bitter fruit. In this field trip, I started to issue the audit draft independently. I am glad that the teacher called us a lot of Excel operation skills when I was at school. Yes, I can get started quickly when I am doing the audit draft. Since this business had to complete the on-site work in one day, the workload was very large. At 6:30 in the evening, we successfully completed all the work and returned to the office.

The field work of the audit is a good exercise and improvement opportunity for me. Therefore, I take the assigned tasks very seriously and implement the audit program according to the requirements of the practice standards. During this period, the teachers of the project department gave me a good guiding role, which made me realize that it is very important to strengthen the communication with the other client units while adhering to the principles of independence, objectivity and fairness. According to the judgment of whether the company's finance is in line with national financial regulations, the quality of financial personnel, etc., so that they have a bottom in the audit process, and also established a good cooperative relationship with the client, so that our audit work can be more effective Developed.

In this way, my 20-day internship at the Lianhua Certified Public Accountant in Shijiazhuang ended. The time is short, but the content is rich, which has benefited me a lot. Third, the internship experience

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.

I understand the main scope of duties and institutional composition of the firm's work, 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 quality, 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 also realized the work as a corporate or unit accountant. Accounting is actually more practical and practical. The occurrence of each business must be registered into the accounting vouchers, detailed accounts, journals, tri-fold accounts, multi-column accounts, general ledgers, etc. according to their original vouchers, which is one of them. 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 missing accounts and wrong accounts is not allowed to be arbitrarily added, and it is not allowed to falsify. Every procedure and step is based on the accounting system, which reflects the standardization of accounting. For the account: firstly, according to the occurrence of the business, obtain the original voucher, register it with the accounting voucher; then, according to the accounting voucher, register its detailed account, the ending balance, fill in the account summary table and the trial balance table; finally register it After entering the general ledger and carrying forward its cost, fill in the annual statements such as balance sheet, income statement, income statement and so on according to the total account. This is the general sequence and basic flow of accounting operations.

In addition, financial auditing itself is a rather cumbersome task. Faced with so many boring accounts and figures, it is often boring and bored, so that mistakes are more and more troublesome, and more and more annoying and more annoying. You must adjust your mentality. As long as you do it with your heart, you will have more and more fun, and you will be more and more energetic.

In this internship, I also deeply realized that we must learn to get along with others and communicate with others. Only in this way can we have good interpersonal relationships and successfully complete our work in a happy atmosphere. Be polite, modest, tolerant, caring, helping each other and understanding each other. To learn to be serious about getting to work, at school, I only know how to play with my classmates after class, laughing and joking, talking out loud. This can't be done after work, because the company is the place to work, the division is not allowed to happen like this, work, can not be sloppy, otherwise it will go wrong, this will bring losses to the company, especially the data is extremely sensitive In the office. So, I realized that I can never learn to be as serious, serious, and hard as my colleagues here. We must learn to be open-minded, because only by humbly asking for advice can we learn the real thing, and we can only learn what we really learn by humbly asking for advice. Only by humbly asking for advice can we make ourselves progress faster, and we must learn from experienced seniors and learn their work. Attitude and principle of doing things, so that you can take a lot of detours.

For this internship, there are also some shortcomings: First, the internship time is not long enough, 20 days is not enough to have a complete understanding of all the business of the firm, and the auditing business is also a little exhausted, failing to reach more business types. Secondly, the auditors are all relatively simple businesses such as industry associations, and do not involve large and medium-sized enterprises with large scale and complicated business. Third, they have forgotten the content of textbooks, so that they are often in practice. I do not know how to solve it.

For the above problems, it is also necessary to improve and solve the internship process or work process in the future.

Part 3: Internship Report of an Accounting Firm

In order to better complete the school's prescribed internship program, and to train themselves and improve their practical ability, the graduation internship is the last time opportunity in the university. It is also the last exercise before entering the society. It is a farewell student. The era has entered the transition of the work phase, so this internship opportunity is very important to me.

I started my internship at Zhejiang Tianping Certified Public Accountants on February 8, XX, and ended my internship on March 27, XX, and returned to school. Zhejiang Tianping Certified Public Accountants Co., Ltd. is a social intermediary service organization with auditing, capital verification, asset evaluation, project cost consulting, infrastructure financial budget and final accounting review, project bidding agency, and accounting personnel training. During the internship of more than 50 days, with the team leader CPA Zhao, assistant Zhang Feng participated in the work of 15 units of field work and audit drafts, and gained valuable practical experience. During the internship process, I combined the professional knowledge and actual situation I mastered in the classroom to strengthen the understanding of accounting and auditing, and better understand the entire auditing process and related business. Below I will describe the main experiences during this period by time.

During the internship, our main audit targets were several subsidiaries of Zhejiang Electromechanical Group, Kang Enbei Group, Hangzhou Xingye Garden Environmental Engineering Co., Ltd., Zhejiang Hengfeng Investment Co., Ltd., etc. Every time I participate in the audit, the field work is a good exercise and improvement opportunity for me. Therefore, I take the task assigned by the project department very seriously and implement the audit program according to the requirements of the practice regulations. During this period, the project department The teachers gave me a good guiding role, which made me realize that it is very important to strengthen the communication with the other client units while adhering to the principles of independence, objectivity and fairness. According to the judgment of whether the company's finance is in line with national financial regulations, the quality of financial personnel, etc., so that they have a bottom in the audit process, and also established a good cooperative relationship with the client, so that our audit work can be more effective Developed.

On the first day of entering the balance, I read through the audit work papers of the past years, familiarized with the relevant audit business processes, clarified the purpose of the annual report audit, and roughly understood the nature of the work of the accounting firm. Immediately after the next day, we joined CPA Zhao, the assistant of our business department, and assistant Zhang Feng went to Zhejiang Yunda Wind Power Engineering Co., Ltd. in Deqing. The company is a company that is affiliated to Zhejiang Electromechanical Group, which designs, produces and sells network wind turbines, and also engages in technical consulting services such as wind farm planning, scientific research and wind farm design. The first subject that CPA Zhao gave me was money money. I had the first day to look through the working papers of the past years and I couldn’t touch my mind. But for the first time, the logical relationship between the various items in the cash count table is vague. However, with the practice of the following several times, I have become more and more skilled. Checking cash not only knows the specific amount of cash, but also checks whether the safe has been placed in the safe, like white bars, gold bars, and other personal items, and then uses the cash balance of the inventory to count the audit basis date. The cash balance is then checked against the book balance of the cash on the audit base date to determine whether the cash balance is consistent.

The situation of bank deposits is more complicated, and it is also the most important part of the security of money funds. First, a company with a certain scale will open several different accounts in different banks, and each account has a balance. Some import and export businesses will also open foreign currency bank accounts. First check whether the balance of the bank deposit journal on the audit base date and the balance of the corresponding account's statement are consistent. If it does not match, if it does not match, it depends on the unreconciled, check the content of each unreconciled account and the reason for the formation. Clean up, there are no unpaid accounts for long-term accounts. It is also necessary to send a bank confirmation letter to each bank to verify the correctness of the bank deposit amount. What is more special is that some enterprises have balances in the previous year, but this year they have sold out their homes, and they need to issue a copy of the corresponding bank sales certificate. For some demand deposits and margin users, they need to be listed in other monetary funds. The average business in this area is not very large, so it is easier to check clearly. Secondly, it is necessary to adjust the foreign exchange gains and losses of foreign currency business. The current exchange rate of the balance to the US dollar is 8.0702, so we are all adjusting the exchange gains and losses on this basis. Make an adjustment entry when confirming, borrow: financial expenses - exchange gains and losses: bank deposits / current payments. The detection of voucher for monetary funds is also an important piece, although it seems that it is very simple to copy the invoices in the attached files, bank transfer checks. But really want to find out the problem, the test is the easiest to find. The simpler the work, the less sloppy it is, which is one of the characteristics of the audit.

After returning from Deqing, after a few days of rest, he rushed to Hangzhou Xingye Garden Environmental Engineering Co., Ltd., which is a company specializing in landscaping design and construction, municipal supporting projects, and the cultivation and maintenance of seedlings and lawns. Therefore, in some taxes, it is to enjoy the national preferential policies. As usual, monetary funds, long-term, short-term loans and other subjects have been used to further consolidate the audit procedures and matters that should be noted in these subjects.

After a few days, I joined the CPA teacher Zhao and the assistant Zhang Feng to Jinhua. This time, the task is the largest subsidiary of Kang Enbei Group in Zhejiang Province - Zhejiang Jinhua Kang Enbei Bio-Pharmaceutical Co., Ltd. Jinhua Kang Enbei's business volume has grown rapidly in recent years, and its performance in the Jinhua area is also one of the best. The total assets on its balance sheet are more than 4 billion. For the novice, of course, it is sloppy, you need to carefully and carefully, this is also the request of the team CPA Zhao teacher. Monetary funds are still my own, and when I take stock of cash, I have a bit of a dice. I counted the actual amount and the book is still an integer. Later, I carefully read the journal account. Sure enough, the pension that should be issued at the end of February XX was actually paid by cash check, but it was not reflected on the book. This is obviously not in line with the accrual system. The team leader CPA Zhao has reviewed that this piece is the last thing that needs to be disclosed. When testing the voucher for the deferred expenses, I found that several details of the more than 6 million deferred expenses actually included the conference fee and accommodation fee. It is reasonable to say that such a large amount of expenses cannot be placed on the expenses to be distributed. It does not meet the objective principle of accounting, nor does it conform to the rationality of accounting. It is obviously for some special purposes and deliberately doing so. Later, after the communication and coordination of the team leader CPA Zhao and the financial supervisor of the other party, the amount of such a large amount was transferred to the management fee, and of course the necessary disclosure was indispensable. In the long-term and short-term loans, I found two short-term bank loans. The bank settled on December 20th. Although the interest paid was paid, there was no interest from December 20 to December 31. It is accrued that although the amount is not large, it is about a few thousand dollars, but it still needs to be adjusted. Borrow: Financial expenses: interest payable. It is also worth exploring that they put the labor union funds and staff education funds in the welfare payable subject, and should put other payables according to the accounting standards. Wages are also issued several times a month. Someone inside Kang Enbei exaggerated that their employees can sign their payrolls and sign their hands. Not only that, Jinhua Kang Enbei pays a tax adjustment without paying wages, which is equivalent to raising wages in disguise. Originally, a tax adjustment was made to adjust the income gap. People with higher incomes pay more taxes and people with lower incomes. The principle of less or no tax. As a result, the wages of those with higher incomes have increased more, and those with lower incomes have increased their wages even less or not at all. The growing income gap is definitely a violation of the tax laws. Due to the large scale of the company and the unreasonable accounting, it needs to be adjusted in many small places. Although some of them are not large, the principle of independence, objectivity and fairness should be adjusted.

When he returned from Jinhua and did not take any rest, he went to the School of Specialization. It was a full-time high-recreation school founded by the Zhejiang Provincial Committee of the China Democratic League and approved by the Hangzhou Municipal People's Government. And it is different from the nature of the general school, so the accounting standards it applies are also special. After reading the balance sheet, I found that although there are not many subjects, they are all subject categories of the institutions. Its largest share of the balance sheet is the business expenditure, but it is the accounting of their business expenses. The accounting for some large amounts of cash does not have any subsidiary file certificates, but it is listed on its books. Expenditure, the account does not match, is the most attention in our audit work. Moreover, there is a difference between the amount of the business expenditure--the amount of the tuition and miscellaneous fees and the amount in the attached file of the accumulated voucher. Where is the difference in the middle? Is there someone who has done the work and finally led the team? CPA Zhao said that we must issue an unreserved report for such a unit, because the risk is too big, and many of the accounting treatments in it have violated the relevant national financial regulations. If a report of reservations is issued, if the Audit Commission checks it out, he and he will not be able to take it. For the firm, it is reasonable and necessary to make appropriate adjustments on the basis of compliance with national financial regulations. But once you break through this restricted area, it will be of no benefit to both sides. It seems that as an auditor, it is also necessary to have a good understanding of national economic regulations and to grasp the audit risk, which is also one of the auditing capabilities.

In mid-March, I entered the Hangzhou headquarters of the Kangenbei Group. Due to the need to make consolidated statements for the Kangenbei Group, there is a lot of work to be done. Since there are too many contacts within the group, we need a sum of money. Split it out and then need to transfer the same for the same. However, the group is an accounting system that is very well implemented. It is clearly reflected in the vouchers of the accounts. The organization is much clearer than the Jinhua subsidiary. However, when testing its inventory, it is found that there are many temporary estimates. It is also very standard, that is, when entering the warehouse, borrow: inventory goods borrow: tax payable: account payable, when the sales party opens the invoice, first back the estimated amount, and then make a sum according to the invoice amount. However, I found that the time of inventory storage and the time when the seller opened the invoice often differed by one month or even two months. After asking, I realized that the seller did this in order to pay less VAT, because an invoice, It is necessary to calculate the output tax amount. If the input tax amount that can be deducted this month is small, it will be delayed until the next month or later. If the input tax amount is higher next month, it will not matter whether the invoice is invoiced. The total amount is the same, but the working capital is extremely important for the company. If the tax is paid, the working capital will be a small part. When doing the subject of main business costs, I found that the cost of XX year increased by 10% compared with XX, but the income of the main business only increased by 4%, which directly led to the negative net profit before tax. Imagine that it is so big. A group has worked hard for a year. As a result, the total profit is a negative number. Is it realistic? Later, after the communication between CPA Zhao and the other party’s financial chief, it was originally designed to avoid tax, so it will be a large new fixed asset. The net amount has entered the cost, which has led to a huge increase in the cost of the main business. This is definitely not acceptable. CPA Zhao said that the seriousness of this situation is that the state-owned assets are lost because the group actually produced a large amount of money. A large part of the profits are state-owned assets. If they are hidden by their financial accounts, they will definitely need to be adjusted + disclosed.

In the few days after March 23, I stayed in the notes of the audit report. It seems that this is a difficult job, but in fact, it is not sloppy, because entering a wrong data may lead to the whole The distortion reported, this is absolutely not allowed. Because it is necessary to perform hook-and-hook operations between EXCEL tables, it also strengthens EXCEL's capabilities. Also count as one of the harvest!

After this period of practical exercise, I have not been able to start from the beginning to the basic understanding of the current operation, and slowly formed his own audit ideas. Auditing is a very practical work, and its professional conduct determines that there can be no luck in the past, which requires strong professional knowledge as a backing. The audit work is not only to check and extract the numbers. Under the basic background of the audited company's industry background, business processes and comparable companies in the same industry, the quality of the audit work is difficult to guarantee, and the audit program is easy to flow. This requires more consultation with CPA teachers, more information to the employees of the audited units, pay more attention to relevant information in peacetime.

The above is my summary and sentiment during my internship. In the future study work, I will work harder to learn professional theoretical and cultural knowledge to enrich myself, improve myself, and achieve my goals.