2014 accounting firm internship summary

Accounting firm internship summary

The internship has been going on for nearly a month. After thinking about it, I still have to sum up the drop of working life. Anyway, I have to hand in practical papers. Then, I would like to have two birds.

As an accounting major, I also have a strong interest in auditing. Therefore, 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 really commendable 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. Going to point out 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. 3lian.com/zl/reprint please keep

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 save the finished manuscript.

Since the work was not difficult, I quickly got the handle from the finishing of the manuscript to the preservation of 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 name of the office was called the most, and it was me. From the beginning, I walked into the office and gradually 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.

Accounting firm internship summary

In order to better complete the school's prescribed internship program, and to train myself and improve their practical ability, and as the first practical opportunity in the university, it is also the best opportunity to compare theory with practice, so this time Internship is very important to me. First of all, I would like to thank Jiangsu Yongcheng Certified Public Accountants for giving me such an opportunity and providing me with a long period of time to participate in the internship, which has benefited me a lot in the internship.

It should be said that in this internship, my gains are all-round, and there is a lot of improvement in the degree of mastery of professional knowledge and the overall quality. The work I did in the internship at the accounting firm was simple and tidy, but I was very productive in these seemingly simple and boring jobs. Most of the real work time in the internship is in the work of checking the numbers, typographical format, voucher sampling, etc., which may not require much professional knowledge. Don't say that it is a college student, any one can read and write. Anyone can do this kind of work. However, the experience of this period of time allowed me to personally experience the life of the meeting. I not only learned about the auditing business, but also received the auditing process. I also saw a lot of content of the company’s accounting practice. In theory, there was a big deal in practice. leap.

During this short internship of just over two months, I have internships in three departments: engineering audit, housing construction audit and financial audit. I have traveled to Zhangjiagang, Suzhou and Xuzhou on a business trip. Participated in the Zhangjiagang River Road widening project audit, Suzhou Industrial Park project audit bidding meeting, Xuzhou power plant engineering audit. Although the audit work of the first two departments is not my major, it has broadened my horizons, increased my knowledge, strengthened my interpersonal skills, and provided protection for future work and life.

When I first arrived at the office, I felt very nervous when faced with such an unfamiliar environment, so I kept my mind everywhere. But the enthusiasm and friendliness of the colleagues in the office made me feel warm, because I eliminated the layer of strangeness. I started to treat the office as part of my life and like to go to work. At the beginning, I was doing some complicated work. I often had places where I couldn’t do it. I often asked others to continue. At the beginning, I was really afraid of being bored with others. Later I asked more and I knew that this is also the case. A more effective way of working is always much faster than oneself.

After the internship in the above two departments, the unit leader arranged for me to go to the financial audit department. Since this is my profession, I have always been looking forward to it. He and the team led by Mr. He and other people participated in the work of the Chinese Pharmaceutical University Pharmaceutical Factory, Jiangsu Traffic Broadcasting Network, Nanjing Xuanwu Lake Park and other units in the 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.

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.

On the first day of entering the firm, 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 accounting firm's work. Immediately after the next day, Mr. He, the assistant and others led by our business department went to the Pharmaceutical University Pharmaceutical Factory. The first subject that Teacher He 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. 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.

Auditing is auditing, and this is reflected in this audit. The audit is to see whether the accounting practice is correct and reasonable, and whether the accounting business accounting process is correct. Under normal circumstances, the auditor will question the accounting treatment. If the error is handled, it will be adjusted and revised. This is also a very troublesome thing. It is a matter of losing face. The audit must be handled well with the accountant, so that the accountant must modify it. To be convinced, the auditors must be familiar with accounting and be the teacher of accounting. Of course, there is still a gap between the theory and practice of auditing textbooks, and the actual ones are loose. After all, not everyone is a meeting. Secondly, it is also important to learn the auditing attitude from the teachers and other seniors. Serious, meticulous and objective are the basic qualities of auditors. Only serious, meticulous, and objective can discover problems, think about problems, and expose problems. Obey professional ethics, don't ask too much about the company's privacy, than borrowing, related parties, etc. In addition, we need a period of systematic audit process training to be able to understand the audit. Simply, the balance sheet cooperation of the balance sheet project, account reconciliation, account verification, and account verification; complex is the risk control-oriented audit, sampling audit, etc., the specific audit strategy and focus. You need to take the problem to learn and ask the teacher. Pay attention to the details of each audit, and ask why this is done, why some projects are simple to review, some projects are complicated to review, why some projects are reviewed, and some projects are reviewed. Instant advice, opportunities are rare. Enthusiastically help teachers solve simple problems and assist teachers in auditing. Have a thorough understanding of the entire process of auditing, audit planning, audit implementation, actual reporting, and the various materials required for the process, as well as its use.

With a flick of a finger, the social practice of more than two months has passed. In this short period of time, not only repeated monotonous life, I experienced the hard work of the work, and the process of getting along with my colleagues also made me understand the meaning of collaboration. However, this experience has given me more of the truth of "going against the water, not going back." The life in the office is very busy. The short two-month internship runs from morning to night every day. Overtime is a common thing. It takes 3 hours every day on the road. Although the colleagues in the firm seem to be much older than the actual age, this group maintains the industry's strong energy and keen insight, and indeed does not deserve the title of elite. The internship brought me a lot of things, which made me discover the shortcomings in the study, clarified the future goals, and clearly understand how the road to the goal should go. I clearly feel that I am absorbing nutrients and I am growing up a little.

During the internship, I walked in the fast-growing city every day, walking through the crowds of the hurry, watching the carefree schoolmates on campus, I felt the pressure of work, the hardships of life, my own emptiness Fortunately, I still have one year of school time. I should arm myself as soon as possible, enrich myself, let myself have the confidence to go to the society, and face the future, have the ability to find out my own world!

Finally, I would like to thank Jiangsu Yongcheng Certified Public Accountants for giving me this rare internship opportunity, and thank the seniors in the office for their careful guidance and help!

Accounting firm internship summary

These two and a half months of internship life are generally hard to forget. The first time I actually went to an accounting firm for an internship, it was a place where I had a high demand for professional knowledge. I was just a student who had studied cpa accounting and tax law. I tried to get myself to catch up with it as soon as possible. step.

When I first applied to come to this office, I sent my resume very nervous. I was so nervous that I remembered that the number of directors of Lianji Yang’s qq had been remembered three times. Because it was recommended by the teacher, I said that I was very concerned. Don't lose face to the teacher. However, Director Yang is very good, like a kindly cartoon grandfather, which made me feel a lot more pragmatic and successfully handed in my resume.

Before the official internship began on November 27, Qiang Qiang passed the interview of Gao. I was busy looking for a lot of information about corporate income tax. When I was looking for the accounting materials of a foreign trade company, I called a few classmates and learned a little bit of the situation, but I didn't have the results I wanted. Later, I simply wrote a little something with my own thoughts and then went over.

Throughout the internship, you can use a simple overview: I was fortunate to see how a new tax office was established. Throughout the process, Gao is really a super-admirable leader. From a professional perspective, his knowledge structure is quite powerful. I measured it. If I worked hard in 5 years, it would be less than 1/5 of it. From the depth of the industry, he touched the key areas of the whole industry. It really made me realize that it is really not easy to mix well in one area. The most important thing is that he does things for people: a very easy-going person, not at all old-fashioned. I remembered the end of the year, he was quite a child in the game, hehe. Every time I saw Gao, I felt that I was too small and too small to see an elephant like an ant. The most unfortunate thing is that I am not a regular employee. There are very few opportunities to meet him. I want him to plan my career. Next time, if I really have the opportunity to work in the office, I hope that I can do it well under the leadership of Gao.

In business, it is not easy for Manager Li to be able to achieve this situation in such a short period of time. Look at his morning shift, go home late, know that he is very serious, very hard, very admire. He has learned a lot in terms of professional knowledge, and with his many years of work experience, I am very impressed. During the entire internship, it is a pity that I did not do the following three things:

1. Did not really participate in the establishment of the company's tax consulting database. The preliminary concept of the tax company library should be to explain the case of many companies with tax law knowledge. Due to the lack of work experience, I don't know how to use tax law to explain a company's business well. If I can explore a good consulting library model, I think it is quite difficult. I remember that Manager Li spoke about the lecture on land value-added tax and said it was good. Made a good explanation both in theory and in practice.

2. Lack of patience when reviewing the manuscript. When I first contacted the manuscript, I didn’t know the cause and effect of the manuscript. Yang Lan told me how to do it, I will do it. Later, I accidentally discovered that Yang Lan sometimes did not understand it. After half a month of swearing, he finally realized it in Liu Xuan’s mouth. He made a manuscript to explain the cause and effect of the conclusion you made. I recently started to review the draft and I found that I was not patient enough. The format that Manager Li took was very good, but it didn't have to be exactly the same as the one. The same problem exists in the whole house. Every time I look at Zhu Mei's finishing of the manuscript, she asks each manuscript to be exactly the same. She also works hard, and I think it is quite awkward. I feel that the draft can be relaxed in the situation. For example, when you are reviewing the subject business income tax, you can add some trend charts to make the tax review results clearer. I really want to make a good manuscript. It really takes a lot of work, and every time I get bored in the form of a manuscript, I can't do it with my heart, but I ignore a lot in the content.

3. I ran through several units, but I did not have a project on my own. The first time I ran the unit, I was discussing the price of the service with a customer. The second time I ran the unit, I sent the report to the company, and the third time, it was the Baoli Fenghua clearing business, and contacted the company's books. I didn't have a small project in the office. I really don't think I am a qualified intern.