foreword
I started my graduation internship at the end of last semester (from January to March 2007, the actual internship time was nearly three months), and my internship unit was Guangzhou Qixing Certified Public Accountants located in Daxin Building, Dongfeng East Road, Yuexiu District. Although I majored in economics, I also studied finance and accounting. Internship in an accounting firm is also related to our major, which can be quite helpful to the consolidation and application of our professional knowledge. At the same time, from November to December of each year until March and April of the following year, certified public accounting firms are at the peak of their business, and the demand for staff is very urgent. Therefore, at this time, they are usually willing to accept a large number of fresh graduates as interns to supplement the shortage of staff in the original firm. In this way, our fresh graduates and accounting firms have their own needs and achieve a win-win effect. It was at this time that I came to Guangzhou Qixing Certified Public Accountants. For our fresh graduates, we can increase our work experience in order to better cope with future work.
Due to China&;s accounting policies and tax policies (enterprises should submit reports audited by accounting firms to relevant state departments), during this period, the business of annual report audit, income tax settlement and annual inspection of industry and commerce is very urgent, so this period is also the busiest period of the year for the firm.
Because the workflow of certified public accountants usually goes to the enterprise to collect evidence first, and then returns to the office to give a report, so going out to the field is a reward.
Introduction of internship unit:
Guangdong Qimingxing Certified Public Accountants Co., Ltd., Guangdong Zhongfang Construction Engineering Cost Consulting Co., Ltd. and Guangdong Wen Qu Assets Appraisal Co., Ltd. are three independent legal person companies under the leadership of the same board of directors. They took the lead in introducing innovative business concepts in the industry, aiming at realizing large-scale and group operation, adopting unified operation mechanism, systematic modern management, and sharing resources of personnel and materials to strengthen the comprehensive strength and competitiveness of enterprises and provide customers with all-round quality services.
&”;People-oriented, science and technology&”; is the company&;s business philosophy. In hardware, the company is equipped with advanced office equipment and ideal office environment; In software, the company has a team of senior professionals such as professors, masters and bachelors.
&”;Quality wins, customer first&”; is the company&;s service tenet. The company is market-oriented, service-oriented, quality-oriented and development-oriented, and provides professional, high-quality and efficient services to customers with years of work experience and careful work attitude.
Internship content:
During the internship, according to the requirements and the company&;s arrangement, the following internship tasks were mainly completed:
1. Understand the organization composition, personnel responsibilities and basic business of accounting firms.
2. Be familiar with the operational procedures and industry norms of various accounting businesses of the Institute respectively, and assist certified public accountants and auditors to complete various businesses.
3. Cooperate with the staff to complete all kinds of daily office work.
According to the time schedule, the internship content is reported as follows:
first dayAt 8: 00 in the morning, :30 officially reported to the company, and then the chief accountant in charge of the audit business gave a meeting to several people who went to practice at the same time, and introduced the specific situation of Guangdong Qimingxing Certified Public Accountants in detail, mainly from the aspects of the company&;s development history, institutional staffing, business scope and current operating conditions, and explained the related problems raised by our interns. Finally, The main tasks of our internship are clarified, and the relevant requirements and expectations are put forward, encouraging everyone to study hard and work hard in the new environment, so as to gain something during the internship. After that, the interns were assigned to various departments, and I was assigned to practice in the company&;s audit department 1, and the internship in the firm officially began.
In the first few days, I was familiar with the situation in the office and helped to complete the daily affairs of the office. First, I compiled all the accounting policy documents of 200 years into a book and distributed one to everyone. Every day, I studied and leafed through them in my spare time to learn about the recent accounting policies, from the aspects of macroeconomics, accounting system, securities, law, etc. These are laws and regulations that are often used in my future work, which provided us with a good learning opportunity and enabled us to get the first place in the industry.
Accounting firms have a large number of documents and files, and most of them need to be kept for a long time, and many of them need to be read and viewed at any time, which puts forward higher requirements for file management and preservation. Our interns have done some file sorting work. We have rearranged the files of the past two or three years and explained them by serial numbers. During this period, we have done a lot of manual work. Carrying bundles of heavy files made us college students who are about to graduate experience new exercises. In addition, we also learned the binding method of documents, and several people practiced together, from sorting, punching and threading to final pasting and numbering, and finally we were able to sort out scattered report papers into complete report documents and arrange them neatly. It is these seemingly simple and casual jobs that we students at school can&;t do well without exercise. During this period, we also had the opportunity to see a large number of first-hand written materials, such as audit reports, capital verification reports, working papers, etc., which made us truly feel the specific work of the firm, and the heavy files were the best testimony of these work.
During the internship, the firm arranged a certified public accountant, Mr. Wang, with many years&; experience to give us a lecture, which mainly talked about the operation of the audit business. Different from the teaching in the university class, we paid more attention to the practical application in the work link here. The whole telling process was compared with the complete audit report, from the first page of the working paper to the completion of the report, which gave us a more intuitive understanding and experience of the audit business. Later, we studied separately and looked through one audit report, especially the work. In the first few days, I mainly completed the basic understanding of accounting firms and assisted in handling them.Office daily work, and have a preliminary understanding of the audit business.
After that, I began to enter the practical operation stage of the audit business, mainly doing some testing work under the guidance of the certified public accountant teacher to help complete the working papers. At first, I was unfamiliar, so I first looked through various materials provided by customers, including vouchers, general ledger, subsidiary ledger, fixed assets list, etc. Then I began to check the vouchers, and the teacher began to write the contents and project voucher numbers that needed to be checked. Our interns are only responsible for finding out whether the vouchers are consistent, especially those involving large expenditures, depreciation and taxes. Spot-checking vouchers is a crucial procedure in the audit process, and many problems are discovered and exposed when drawing vouchers. After we gradually become familiar with the principles and methods of spot-checking vouchers, we will independently complete the spot-checking work, decide the items to be spot-checked and sign the opinions of spot-checking audits. In the process, we will encounter some problems. For example, the voucher number doesn&;t match, the original voucher is incomplete, etc. After the teacher confirmed and guided us, we wrote down our own opinions and suggestions. In completing this work, although it is not difficult to draw evidence, it is cumbersome to find and compare, and the responsibility is great, which gives me a deeper understanding. Because the businesses we are in contact with are relatively simple, and there is no particularly complicated audit process, after completing the manuscript, we participate in the process of compiling and checking the balance sheet and the balance sheet, and compare all the data with the statements provided by customers after comprehensive unification. These are scattered jobs to assist teachers in the office, but they have indeed learned a lot. Many seemingly simple problems sometimes lead to troubles themselves, and a lot of experience has been accumulated in the process of solving them.
Harvest and feeling:
Through this internship in an accounting firm, I learned a lot before graduation, many things that are not in textbooks but must be possessed after work. Understand the main scope of responsibilities and organizational structure of the firm, learn some necessary office things, understand the recent accounting policies and regulations, and gradually become familiar with the audit business process and key steps. Realizing the importance of external audit responsibility as an accounting firm, whether from social development or enterprise survival, a perfect financial system is essential, and as an accounting firm, it shoulders the heavy responsibility of external audit. As a firm staff, they must have good personal qualities, at the same time, they should have good business ability and physical quality, so as to adapt to and be competent for this important work.
At the same time, as an intern in the firm, I saw a lot of account books in the audit process, and I also realized my work as an accountant in an enterprise or unit. Accounting actually pays more attention to its practical operation and practicality … Every business should be registered into the accounts that may be connected according to its original vouchers, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on. This is one of them., the correction of wrong accounts, are not allowed to be arbitrarily added, not allowed to cheat. Every procedure and step can be based on the accounting system, which reflects the standardization of accounting. For :, first of all, according to the occurrence of business, we must obtain the original vouchers and register them in the accounting vouchers. Then, according to the accounting vouchers, we should register its subsidiary ledger. At the end of the period, we should fill in the account summary table and trial balance table. Finally, it is registered in the general ledger. After the cost is carried forward, the balance sheet, income statement, income statement and other annual reports are filled out according to the total amount of the general ledger. This is the general order and basic flow of accounting operations.
In addition, finance and audit itself is a relatively cumbersome job. Faced with so many boring accounts and figures, you will often feel bored and bored, so that there are many mistakes and omissions, and the more you make mistakes, the more annoying and the more you make mistakes. You must adjust your mentality. As long as you do it with your heart, you will get both ends meet. The more you do it, the more fun you get. For this internship, there are also some shortcomings. First, the internship time is short. Second, those who participated in the audit were simple businesses such as trade associations, and did not involve large and medium-sized enterprises with complicated business; Third, I have forgotten the content of textbook learning, so that I often don&;t know how to solve it in practice.
For the above problems, we need to pay attention to improvement and solution in the future internship or work process. In a word, these months of internship have benefited me a lot since I am about to go to work!
Practic:30 officially reported to the company, and then the chief accountant in charge of business gave a meeting to several people who went to practice at the same time, introduced the specific situation of Guangdong Qixing Certified Public Accountants in detail, and then explained some basic audit-related knowledge. After that, the interns were assigned to various departments, and I was assigned to practice in Company Audit Department 1, and the internship in the office officially began.
The audit workflow usually goes to the enterprise to collect evidence first, and then returns to the office to give a report, which requires frequent field trips.
The first field trip this week was to Conghua Tianma Group, which mainly produces motorcycles. Tianma motorcycles have a certain popularity in China. This time, all our departments were dispatched, including 14 interns. The audit unit was not only the headquarters of Tianma Group, but also its subordinate business Tianma Motorcycle Auto Parts Factory, Palace and a secondary college of Guangzhou University. I was assigned to follow an auditor who was familiar with the business.
Because I am not familiar with the business, I only do a few simple accounting subjects such as management expenses and financial expenses, and then look for vouchers. The account of the auto parts factory is not complicated, and the on-site evidence collection work was completed at five o&;clock in the afternoon, as long as the report is returned to the office.
Practice Week II
After working for a period of time, I have a better understanding of auditing, and my business ability has been improved, so I can do some more complicated accounting subjects.This field trip is to the Construction Group of the Development Zone. This is a large state-owned enterprise with many subsidiaries and Sun Company. The business volume is relatively large, almost every accounting subject is involved, and the audit work is more and cumbersome. Last year&;s working papers alone had more than 700 pages, which were bound in two books.
Because our office space is only more than 10 square meters, and there are five people in total, which is relatively crowded, I have no place to write working papers, so I have to do some odd jobs, copy materials and find vouchers.
We audited there for two days before we completed the on-site evidence collection work.
Practice week three
In audit work, risk control is very important, and risk control is reflected in the whole process of audit business operation. Some people think that the focus of risk control in audit business lies in on-site audit, and audit risks can be avoided by on-site audit, but a large number of audit failure cases tell us that it is not enough to focus on the audit site only, and the risk control measures must be implemented in the whole process from accepting the guest room to issuing the audit report. At the beginning of accepting the guest room, the accounting firm should collect the information about the integrity of the guest room and the purpose of entrustment, and at the same time fold the guest room. Some accounting firms just ignore this point in order to compete for rooms and business.
The whole process control requires strict implementation of the three-level review system, which must ensure that all levels of review are effective and cannot rely on the actual effectiveness. The seasonality of China&;s firm business is relatively strong, and the peak of annual audit makes some people relax the standard of three-level review intentionally or unintentionally in advance, which lays a hidden risk for audit statements.
Risk control must be carried out in everyone and every job who participates in the on-site audit. Everyone should understand the conclusions reached in the audit planning stage and the compliance testing stage and the preliminary work related to their own division of labor.
Risk control should be carried out in the secret business of accounting firms.
Practice week four
The places where I go out in the field are the development zone and Huadu, because the rooms in our department are concentrated in some places. These places are far away from the company, and it takes several hours by car, sometimes as much time by car as by work.
In Huadu, the firm has a cooperative company, ——-Jin Anyuan, which provides management consulting and services for small and medium-sized enterprises. They talk about business in Huadu, and our department sends people to audit. Sometimes when we are short of manpower, they send people to supplement it.
We usually go to Huadu at 9: 00 in the morning, and then they take us to the guest room by car, which takes a lot of time and can&;t be put into work until 10: 00. However, the business volume is not very large, and it is relatively simple, and the on-site evidence collection work can be completed soon. However, if you encounter enterprises with imperfect accounting information, incorrect accounting and chaotic accounts, you have to spend some thoughts.
Practice week five
Audit quality is very important in audit work. Audit quality means that the products audited by certified public accountants can meet the needs of customers.Instead, it should have the characteristics of and. As the output of audit process, the carrier of audit product is audit report. &”;Customer&”; refers to the person deeply influenced by the audit report, which may be external or internal.
High-quality audit has the following two states: the financial report prepared by the manager is true, and the audit opinion put forward by the audit report submitted by the certified public accountant also thinks that the financial report is true; The financial report prepared by the manager is false, and the audit opinion of the audit report submitted by the certified public accountant also thinks that the financial report is false. This means that the CPA audit report can meet the customer&;s requirements and make the customer satisfied, or there are no defects.
In practice, low-quality audit mainly means that the financial report compiled by managers is false, and the audit opinion thinks that the financial report is true; The reason for the low quality may be the audit mistakes caused by the lack of professional skills and professional caution of certified public accountants, or the audit cheating caused by the lack of independence of certified public accountants.
Practice week six
I&;m busy these days. It&;s common to go out in the field, and I&;ve learned a lot from it. I&;ve been to Huadu many times.
I feel it is still difficult to do auditing in Huadu. The biggest difficulty is not the heavy workload, but the accounting personnel of many companies and enterprises are low-level, and some of them don&;t talk about professional ethics. However, the accounting level of Huadu is impossible to represent Guangzhou or other accounting levels.
There are mainly these problems: the accounts are not kept strictly according to accounting standards, there are undercharges or hidden charges, and many expenses that cannot be deducted are included in the expenses; Improper accounting treatment, since there will be a situation where the cost is greater than the income, the direction of borrowing is wrong; Lack of due information, unable or unwilling to provide the information we need, and the number of financial statements, general ledger and subsidiary ledger does not match.
I remember that once I went to a real estate company to do an audit, the company only gave us four accounting vouchers, without the necessary information such as general ledger, subsidiary ledger and journal, so we had to check the vouchers one by one, which was equivalent to doing another accounting.
Practice week seven
The field work for a period of time was very tense and benefited me a lot. I really realized the feeling of going out to audit and the busy working state of accountants. It is impossible to have a rest at noon when going out for an audit. After a hasty lunch, we have to continue to work all the time, because the business usually needs to finish the on-site work in one day, so the workload is very heavy and there is some pressure, but we can finish the work before six o&;clock in the evening.
In auditing, communication with customers is very important. In many cases, customers can only issue audit reports that cannot be expressed and reserved for their own interests, and audit reports that require positive opinions will be reluctantly accepted after repeated work for customers to adjust income tax.
When issuing audit reports and tax investigation reports, we will be in a dilemma. We must satisfy customers in order to pass the three-level audit, and we must also be recognized by the tax bureau.Encountered the situation that the report was typed back many times.
Practice week eight
Time flies, and I&;m going back to school soon.
Although I have only been an intern for a few weeks, I have tasted the sour, sweet, bitter and spicy in my work. I have increased my social practical experience and learned many things that I haven&;t learned in books. In the process of internship, I found my own shortcomings and problems. I am not familiar with computers, can&;t skillfully use financial software, EXCLE, WORID and other office systems, my knowledge is not solid and solid, my learning ability is not strong, and my business is not skilled enough. I feel it is necessary to charge.
However, whenever we assist in the follow-up work of on-site work in the firm, sort out the working papers, complete the compilation of audit reports, complete the compilation of audit reports, and bind them into volumes until they are delivered to customers, there is an unspeakable feeling in our hearts, because the bread there contains our own work, our own efforts and our own sense of accomplishment.
Although the internship time is not long, it is rich in content and I have benefited a lot.