2019 accounting firm internship experience
After a series of interview programs at the end of XX, I was honored to receive the offer of the vocation, and got the opportunity to enter the Chengdu office of Tiangong International Certified Public Accountants. During the two-month internship , I saw a lot, heard a lot, and learned a lot. The experience of this time, let me experience the life of cpa personally, not only familiar with the audit business, but also saw a lot of content of the company's accounting practice, in theory, there has been a big leap in practice.
Training
On January 9, 2019, the firm arranged a simple training for the interns of our Chengdu office. Since there are only five interns here, there is no systematic training. It is only for the internship content - the annual report audit, and some places that should be noted in the audit field.
The training was given to the teachers from the Beijing headquarters and two colleagues from the Yunnan branch, all of whom are experienced auditors. I later learned that they are also members of the project team I am about to attend. In the morning, I talked about the basic concepts of risk-oriented auditing, some basic knowledge such as the audit process, and the heads were dizzy. I don’t understand much. I am now beginning to regret that this year’s note has not been audited. I didn’t look so far, I only know how much my knowledge is lacking.
In the afternoon, the process of audit project management was introduced, mainly the audit work plan and the preparation of the audit work paper. After listening to it, I feel that the risk of audit work is too great, and the plan often does not change quickly. This requires special professional judgement from auditors.
I have read several chapters in the textbook of the CPA exam audit. I have a little understanding of the knowledge that I have explained to the teacher. I am thinking in my heart. The knowledge in the book applies to the exam. Let us know that the audit is a specific one. What concept. In practice, if we are not a CPA and have no practical experience for a few years, the knowledge in the book cannot understand the essence of our junior interns . Only when the theory is linked to reality can we truly appreciate the professionalism of the audit. It was only after I went out to work that I realized this.
In the following week, since my internship project has not yet started, I basically stayed in the school. The office has an eight-hour work system in the office. It is nine to five. Because the school is far from the office address of the office, I get up at 7 am every day. I am used to the freedom of life in the university. There are thirteen volumes in the practice of Baker Tilly International. In the days of the company, I have turned it over several times, but I have never felt anything. It seems that auditing is indeed a very practical job. Without deep practice, it is useless to have theoretical knowledge. The end of the paper is so shallow that I know that this matter must be carried out. I am looking forward to the arrival of field work.
2. Fieldwork - China Resources Jinhua is very excited to sit on the shuttle bus to Suining, but also very anxious: excited to prepare for such a long time, and finally can get into the actual audit work, anxious is whether they can Do the work assigned to you.
In the afternoon, I went to Suining. It was unfortunate that I encountered heavy rain and suddenly found that the winter in Sichuan could also make people tremble coldly. At night, the staff of the project team gathered to discuss the work plan of the project. Later, the internship found that the project was very standardized and the quality was very high. I am very fortunate that the first field audit project is a listed company, and the project team is experienced colleagues. Because the segment teacher computer is not very skilled, I mainly work with Mr. Duan Hua.
On the second day, I started the on-site work. Duan and I were mainly responsible for the audit of the sales and collection cycle. At the beginning, I also exchanged information about the work plan and the missing information with the financial staff of China Resources Jinhua.
The cut-off test for income. Due to the availability of data, we start with the cut-off test for XX annual income. The deadline test for the main business income project is mainly to determine whether the accounting record vesting period of the main business income business of the audited entity is correct. Many companies may adjust the time of revenue recognition to adjust the profit to different accounting periods for the purpose of profit adjustment. In the sales realized in December XX and January of January XX, several pens were selected, and the voucher was checked. The book records, sales invoices, and delivery records of each transaction were examined in detail.
The analysis program is mainly to analyze the sales data for the whole year to find out the abnormalities. Mainly the teacher pointed out, I am going to process the data. The analysis does require a high degree of sensitivity to the data, find places that do not conform to the trend, and then guide the auditing program that follows. This also makes me understand that auditing is not just about the computer, copying the mechanical work posted, but also requires very professional knowledge and judgment.
It is this that is the most done thing in the audit process. When reviewing the test, I will deal with the voucher every day. Sometimes I have to deal with hundreds of copies a day. After checking, I will record the contents of his business, the amount, and the contents of the attached files. Communicating with colleagues is a discovery, and it is indeed a very patience to test people. Sometimes, after the staff of the audited unit got off work, I found the required documents in the dim light of the financial department's archives. When I finish my day's work, I will see that my own manuscript is full of dense numbers, and when my work results are recognized by everyone, I will experience deep fun.
The bank letter is a relatively easy part of the work. Accompanied by the staff of the Finance Department of China Resources Jinhua Company, he runs more than a dozen banks in Suining. The letter is a very important program in the process of monetary fund auditing, and the work is cumbersome. Mainly the bank's work service does not mean, every time to go like a villain seeking a master. The service attitude of different banks that I also appreciate this time can also be said to be the culture of the company. Of course, this time it is convenient to be accompanied by an acquaintance of the audited unit. It’s really an acquaintance to do things well.
This is my first time to audit the field work. Not only do I need to study well in the professional field, but also need to study hard in communicating with customers and social experience. Work is completely different from studying at school. In school, I am exposed to people of the same age, and work is different. I work with people of all ages to deal with them. This point can be deeply understood when the boss asks us to eat after the end of field work. On that day, Jinhua’s manager, financial controller and leaders of several departments and all the colleagues in our project team ate together. I am very nervous, they also call me Xiao Zou teacher. Between the two, I realized that it is not only to learn professional knowledge, but also to learn social knowledge. They have their own space to play on different occasions.
3. Fieldwork - Zigong Cemented Carbide Co., Ltd. went to Zigong on the second day of returning to school. It’s only ten days since I went home to go to school, and I stayed at home for less than a week. This is really not the holiday I imagined. As soon as I think about graduation, I will experience it in advance.
This time, the field often worked overtime, and the high-intensity work every day lasted for half a month. In fact, I didn’t do anything overtime. I did a day job, I was facing the computer, my head was dizzy, and I just wanted to go back to rest at night.
With the experience of the last Suining audit, I have been working much faster and I don’t have a sense of direction. The last time I did the main thing was the evaluation test, dealing with the vouchers every day, and the data entry work. This time, we will begin to complete the audit of some projects. Data check, tabulation, walk-through test, detailed test, loan evaluation form, and supervision are all done by myself.
The evaluation test, as an intern , this work is indispensable, facing a lot of accounting vouchers in front of them, dazzling. I was the first to take over the evaluation work independently. From the sampling of the data to the search of the voucher, I quickly adapted to the job. Through this project, I learned more about a program of what the evaluation test is, and what should be paid attention to at work.
Fundraising internal control testing, this is the most complicated one I have ever done. Mainly to understand the relevant internal management system to the audited entity. Since I don't have actual corporate financial experience, I don't know much about the bank loan related procedures of the company, so it is difficult to carry out the work. Fortunately, Teacher Yang provided a copy of the internal control test she had made for my reference. Compared with the data of the audited entity, I quickly clarified the idea of the work. In the process of communicating with the financial personnel of the audited entity, the working procedures and approval system for fundraising were inquired in detail. After the completion of the conformity test, this work is very time consuming. First, read the company's annual budget report to understand its fundraising plan; then obtain the relevant archive records of the board of directors and the general manager's office meeting to understand the approval process of the loan plan; Obtain the loan contract of the bank, check the signature records of the relevant personnel; finally check the account processing of the loan and the processing of interest.
Detailed testing, this work is mainly to communicate with the staff of the audited unit. I took the manuscript and then asked the relevant staff one by one to see if their work procedures and institutional settings were implemented in accordance with the company's charter and whether they met the requirements for fundraising internal control. Through inquiry, it is found that in general, it is difficult for the company to meet the regulations stipulated in the company's articles of association, such as the phenomenon of mixed, and there are many loopholes in management.
Supervise, audit a term. When doing this work, I mainly monitor warehouse managers to inventory stocks. Since the company's products are mainly mechanical products, there are many varieties of products and different specifications, so there is only one variety to count. There are too many quantities. If it is completed to a certain percentage, it will not be completed without ten days and a half. Only take a few large sums to check the inventory. What I need to do after the completion of the supervision work is to calculate whether the monetary funds on the balance sheet date of the audited unit are consistent.
4. After the completion of the internship , I have summarized a lot of knowledge I have learned during this time, but there is more to learn, especially social experience. Although the work is very tired and bitter, I can also feel the sense of accomplishment in the work. I found my position during the internship and know what I am suitable for, which is a valuable asset. At the same time, I would also like to thank the teachers of the firm for their teaching.
Training
On January 9, 2019, the firm arranged a simple training for the interns of our Chengdu office. Since there are only five interns here, there is no systematic training. It is only for the internship content - the annual report audit, and some places that should be noted in the audit field.
The training was given to the teachers from the Beijing headquarters and two colleagues from the Yunnan branch, all of whom are experienced auditors. I later learned that they are also members of the project team I am about to attend. In the morning, I talked about the basic concepts of risk-oriented auditing, some basic knowledge such as the audit process, and the heads were dizzy. I don’t understand much. I am now beginning to regret that this year’s note has not been audited. I didn’t look so far, I only know how much my knowledge is lacking.
In the afternoon, the process of audit project management was introduced, mainly the audit work plan and the preparation of the audit work paper. After listening to it, I feel that the risk of audit work is too great, and the plan often does not change quickly. This requires special professional judgement from auditors.
I have read several chapters in the textbook of the CPA exam audit. I have a little understanding of the knowledge that I have explained to the teacher. I am thinking in my heart. The knowledge in the book applies to the exam. Let us know that the audit is a specific one. What concept. In practice, if we are not a CPA and have no practical experience for a few years, the knowledge in the book cannot understand the essence of our junior interns . Only when the theory is linked to reality can we truly appreciate the professionalism of the audit. It was only after I went out to work that I realized this.
In the following week, since my internship project has not yet started, I basically stayed in the school. The office has an eight-hour work system in the office. It is nine to five. Because the school is far from the office address of the office, I get up at 7 am every day. I am used to the freedom of life in the university. There are thirteen volumes in the practice of Baker Tilly International. In the days of the company, I have turned it over several times, but I have never felt anything. It seems that auditing is indeed a very practical job. Without deep practice, it is useless to have theoretical knowledge. The end of the paper is so shallow that I know that this matter must be carried out. I am looking forward to the arrival of field work.
2. Fieldwork - China Resources Jinhua is very excited to sit on the shuttle bus to Suining, but also very anxious: excited to prepare for such a long time, and finally can get into the actual audit work, anxious is whether they can Do the work assigned to you.
In the afternoon, I went to Suining. It was unfortunate that I encountered heavy rain and suddenly found that the winter in Sichuan could also make people tremble coldly. At night, the staff of the project team gathered to discuss the work plan of the project. Later, the internship found that the project was very standardized and the quality was very high. I am very fortunate that the first field audit project is a listed company, and the project team is experienced colleagues. Because the segment teacher computer is not very skilled, I mainly work with Mr. Duan Hua.
On the second day, I started the on-site work. Duan and I were mainly responsible for the audit of the sales and collection cycle. At the beginning, I also exchanged information about the work plan and the missing information with the financial staff of China Resources Jinhua.
The cut-off test for income. Due to the availability of data, we start with the cut-off test for XX annual income. The deadline test for the main business income project is mainly to determine whether the accounting record vesting period of the main business income business of the audited entity is correct. Many companies may adjust the time of revenue recognition to adjust the profit to different accounting periods for the purpose of profit adjustment. In the sales realized in December XX and January of January XX, several pens were selected, and the voucher was checked. The book records, sales invoices, and delivery records of each transaction were examined in detail.
The analysis program is mainly to analyze the sales data for the whole year to find out the abnormalities. Mainly the teacher pointed out, I am going to process the data. The analysis does require a high degree of sensitivity to the data, find places that do not conform to the trend, and then guide the auditing program that follows. This also makes me understand that auditing is not just about the computer, copying the mechanical work posted, but also requires very professional knowledge and judgment.
It is this that is the most done thing in the audit process. When reviewing the test, I will deal with the voucher every day. Sometimes I have to deal with hundreds of copies a day. After checking, I will record the contents of his business, the amount, and the contents of the attached files. Communicating with colleagues is a discovery, and it is indeed a very patience to test people. Sometimes, after the staff of the audited unit got off work, I found the required documents in the dim light of the financial department's archives. When I finish my day's work, I will see that my own manuscript is full of dense numbers, and when my work results are recognized by everyone, I will experience deep fun.
The bank letter is a relatively easy part of the work. Accompanied by the staff of the Finance Department of China Resources Jinhua Company, he runs more than a dozen banks in Suining. The letter is a very important program in the process of monetary fund auditing, and the work is cumbersome. Mainly the bank's work service does not mean, every time to go like a villain seeking a master. The service attitude of different banks that I also appreciate this time can also be said to be the culture of the company. Of course, this time it is convenient to be accompanied by an acquaintance of the audited unit. It’s really an acquaintance to do things well.
This is my first time to audit the field work. Not only do I need to study well in the professional field, but also need to study hard in communicating with customers and social experience. Work is completely different from studying at school. In school, I am exposed to people of the same age, and work is different. I work with people of all ages to deal with them. This point can be deeply understood when the boss asks us to eat after the end of field work. On that day, Jinhua’s manager, financial controller and leaders of several departments and all the colleagues in our project team ate together. I am very nervous, they also call me Xiao Zou teacher. Between the two, I realized that it is not only to learn professional knowledge, but also to learn social knowledge. They have their own space to play on different occasions.
3. Fieldwork - Zigong Cemented Carbide Co., Ltd. went to Zigong on the second day of returning to school. It’s only ten days since I went home to go to school, and I stayed at home for less than a week. This is really not the holiday I imagined. As soon as I think about graduation, I will experience it in advance.
This time, the field often worked overtime, and the high-intensity work every day lasted for half a month. In fact, I didn’t do anything overtime. I did a day job, I was facing the computer, my head was dizzy, and I just wanted to go back to rest at night.
With the experience of the last Suining audit, I have been working much faster and I don’t have a sense of direction. The last time I did the main thing was the evaluation test, dealing with the vouchers every day, and the data entry work. This time, we will begin to complete the audit of some projects. Data check, tabulation, walk-through test, detailed test, loan evaluation form, and supervision are all done by myself.
The evaluation test, as an intern , this work is indispensable, facing a lot of accounting vouchers in front of them, dazzling. I was the first to take over the evaluation work independently. From the sampling of the data to the search of the voucher, I quickly adapted to the job. Through this project, I learned more about a program of what the evaluation test is, and what should be paid attention to at work.
Fundraising internal control testing, this is the most complicated one I have ever done. Mainly to understand the relevant internal management system to the audited entity. Since I don't have actual corporate financial experience, I don't know much about the bank loan related procedures of the company, so it is difficult to carry out the work. Fortunately, Teacher Yang provided a copy of the internal control test she had made for my reference. Compared with the data of the audited entity, I quickly clarified the idea of the work. In the process of communicating with the financial personnel of the audited entity, the working procedures and approval system for fundraising were inquired in detail. After the completion of the conformity test, this work is very time consuming. First, read the company's annual budget report to understand its fundraising plan; then obtain the relevant archive records of the board of directors and the general manager's office meeting to understand the approval process of the loan plan; Obtain the loan contract of the bank, check the signature records of the relevant personnel; finally check the account processing of the loan and the processing of interest.
Detailed testing, this work is mainly to communicate with the staff of the audited unit. I took the manuscript and then asked the relevant staff one by one to see if their work procedures and institutional settings were implemented in accordance with the company's charter and whether they met the requirements for fundraising internal control. Through inquiry, it is found that in general, it is difficult for the company to meet the regulations stipulated in the company's articles of association, such as the phenomenon of mixed, and there are many loopholes in management.
Supervise, audit a term. When doing this work, I mainly monitor warehouse managers to inventory stocks. Since the company's products are mainly mechanical products, there are many varieties of products and different specifications, so there is only one variety to count. There are too many quantities. If it is completed to a certain percentage, it will not be completed without ten days and a half. Only take a few large sums to check the inventory. What I need to do after the completion of the supervision work is to calculate whether the monetary funds on the balance sheet date of the audited unit are consistent.
4. After the completion of the internship , I have summarized a lot of knowledge I have learned during this time, but there is more to learn, especially social experience. Although the work is very tired and bitter, I can also feel the sense of accomplishment in the work. I found my position during the internship and know what I am suitable for, which is a valuable asset. At the same time, I would also like to thank the teachers of the firm for their teaching.
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