Tisch
First, the practical purpose:
After three months of practice, I was filled with emotion. This practice has benefited me a lot. In the process of this audit, I realized the profoundness of accounting and auditing, and also realized that the knowledge I understand is worthless and insignificant in the whole industry. I will try my best to do this job well and hope to gain a foothold in the accounting industry.
Second, the practical content.
At the beginning of February, I entered xx tax agency as an intern as an audit assistant. Although I majored in accounting, I also learned the knowledge of social auditing. Studying in a tax agency is of great help to my future employment. Every year from11-1February to March and April of the following year, it is the peak business of accounting firms, and the demand for personnel is very urgent. Therefore, at this time, they are usually willing to accept a large number of fresh graduates as internship students 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 also at this time that I came to study in the firm to increase my work experience and lay the foundation for my future employment. Because the workflow of certified public accountants is generally to go to the enterprise to collect evidence first, and then return to the firm to make a report, it is common to go out to the field. Often copy the original vouchers, adjust the wrong accounts, and conduct spot checks on a large number of subjects.
(1) Business scope:
1, audit business
2, the capital construction budget audit
3. Tax agency business
4. Management consulting business
5. Settlement and payment business.
(2) According to the schedule, the exercise contents are reported as follows:
I mainly refer to the audit working papers to learn audit knowledge; Then sort out the working papers, and have a deeper understanding of the audit work, the balance and cross-checking relationship between various subjects and the papers themselves; After having a certain understanding of the audit work, I actually contacted the audit work and participated in the actual audit work of several units. The following is my understanding of auditing in my work.
1, get a preliminary understanding of audit business.
Audit refers to the audit of enterprise financial statements, which belongs to legal business. Accounting firms and project leaders form audit opinions based on audit evidence and issue audit reports according to specific conditions. The audit opinion of certified public accountants aims at improving the reliability of financial statements.
The basis of audit is the annual report, general ledger, subsidiary ledger and necessary vouchers of the audited entity. Certified public accountants form audit opinions by auditing the above information, and issue audit reports according to specific conditions. The contents of the audit are mainly the consistency of the number of statements and general ledger, general ledger and subsidiary ledger, general ledger and voucher, and the consistency of accounts, including the implementation of accounting policies and various tax policies.
2. A preliminary understanding of the audit report
An audit report is a written document in which a certified public accountant expresses an audit opinion on the financial statements of the audited entity on the basis of auditing according to the auditing standards of China. Audit reports can be divided into standard audit reports and non-standard audit reports. Non-standard audit reports include unqualified audit reports and non-unqualified audit reports that emphasize matters. Non-unqualified audit reports include qualified audit reports, negative audit reports and audit reports that cannot express opinions.
The audit report includes the following contents: title; Recipient; Introduction paragraph; Management's responsibility for financial statements; The responsibility part of certified public accountants; Audit opinion section; Signature and seal of certified public accountant; The name, address and seal of the accounting firm; Report date and other nine items.
In addition, there are audit reports issued for special purpose audit business. The meaning of special purpose audit business refers to the business that certified public accountants are entrusted to audit financial statements, components of financial statements, compliance with contracts and brief financial statements prepared on a special basis and issue audit reports. There are four main types of audit reports: audit reports on specially prepared financial statements, audit reports on components of financial statements, audit reports on contract compliance and audit reports on summary financial statements. Financial statements prepared on a special basis usually include financial statements prepared according to tax basis, cash basis and the reporting requirements of regulatory agencies.
The components of financial statements include specific items, specific accounts or specific contents of specific accounts. Contract compliance mainly refers to the audit opinions on the compliance of financial and accounting terms in the contract of the audited entity. For example, issue audit opinions on the compliance of loan contracts; Issue audit opinions on the compliance of transfer agreements such as patented technology and trademark use rights. Financial statement refers to the summary financial statement prepared according to the audited financial statement.
3. Composition and filling of audit working papers
Working papers are the materials that I contact most in my work, the basic audit of issuing audit reports, and the important files of accounting firms.
As the basis of the audit report, the audit working papers provide sufficient and appropriate records for the audit report, which proves that certified public accountants have carried out the audit work in accordance with the provisions of the auditing standards. Audit working papers are the records made by certified public accountants on audit plans, audit procedures, relevant audit evidence and audit conclusions, and are important audit files. Audit working papers usually include overall audit strategy, specific audit plan, analysis table, problem memorandum, summary of important matters, reply to inquiry letter, management statement, list, letter of important matters (including email), summary or copy of documents and records of the audited entity.
Assets working papers, liabilities working papers, owners' equity working papers and profit and loss working papers are mainly used to review assets, liabilities, owners' equity and current profit and loss subjects, which are the guarantee of the credibility of statements and the basis for issuing audit reports. Mainly examine and approve assets, liabilities, owners' equity and current profit and loss accounts, including reconciliation statements and general ledger, general ledger and subsidiary ledger, subsidiary ledger and vouchers. Fill in the subject approval form according to the check between statements and general ledger, general ledger and subsidiary ledger, and fill in the subject sampling form according to the check between general ledger and subsidiary ledger and vouchers.
In the process of practicing, the audit reports I participated in are basically standardized units, and the audit work is not very complicated. The manuscript is generally smooth, and the report, audit report and report notes can be easily made according to the template, but in the audit work, we must be careful.
Third, practical experience.
At work, you not only create benefits for the company, but also improve yourself. A newcomer like me who has no work experience needs to accumulate experience by doing more work. Especially now, the actual work does not have a clear scope of work like regular employees. If the work attitude is not positive enough, there may be nothing to do, so it is even more necessary to take the initiative to strive for more work, so as to accumulate more and improve more.
Work is often not a person's business, but a team is completing a project. How to keep communication with other colleagues in the team is also important. A senior human resources expert once had such a view on the ability requirement of team spirit: the ability to communicate and cooperate with others. Reasonable division of labor can make everyone do their best, unite and cooperate, cooperate tacitly and succeed in their work.
If an individual wants to succeed and achieve good performance, he must keep in mind a rule: we can never put personal interests above team interests. In team work, there will be cases where he benefits from his own assistance. On the other hand, he benefited from it, which is one of the most important factors to ensure his success. To enter the society, we need to know the basic etiquette, which is often ignored by students. No matter how you dress or treat people, you should conform to etiquette so as not to affect your normal work. This requires more study in peacetime, such as paying attention to other people's practices or asking experts for advice.
As students, they face nothing more than classmates, teachers and parents, and after work, they will face more complicated relationships. Whether you are in contact with leaders, colleagues and customers, you should handle it properly, communicate more, and put yourself in the other's shoes instead of just thinking about your own affairs. Because of lack of experience, many problems can't tell the priorities, and some training or learning can't find the key points. With the progress of practical work, I think I will gradually accumulate experience.
At work, I can only complete the assigned work. Although you can take the initiative to ask for assignment when there is no work task, you may relax and not take the initiative to learn when there is no work to do. This is mainly because laziness is at work. I will try my best to overcome inertia in the future. I will do my homework when I have no work tasks, and study independently when I have no work tasks. In our work, we are not allowed to be sloppy at all, and we should always keep in mind strictness and seriousness. This is determined by the nature of my job, and it is also my own choice, because in my opinion, only the technology recognized by the market is valuable, and I also feel that I am more suitable for communicating with people.
But after all, I am a graduate student and need to do some technical research, which requires me to pay more attention to the latest progress of scientific research and promote my work. President xx, who is also my tutor, took time out of his busy schedule to do research and guide my study. I have much more time than him, so I should pay more attention to the progress of scientific research and technology. Although we are only practical students in the company, the company treats us equally. Whether it is all kinds of treatment or group activities, we all enjoy the same treatment as employees. Unfortunately, football and basketball are not my strong points. I hope I can contribute to the company in future activities.
After more than three months' internship, I can initially independently complete the issuance of audit reports and the handling of audit papers. I think I have fallen in love with this profession. As an audit assistant, I will try my best to get into the CPA.
extreme
As a highly applied discipline and an important economic management work, audit is an important means to strengthen economic management and improve economic efficiency. Financial receipts and payments to the central bank; Assets, liabilities, profits and losses of financial institutions; Financial revenue and expenditure of state institutions; Assets, liabilities, profits and losses of the enterprise; The implementation and final accounts of the national construction project budget; Financial receipts and payments of aid, funds and other related funds and funds from international organizations and foreign governments; Social organizations are entrusted by the government to manage social security funds, social donation funds and other related funds and funds, and accept audit supervision. Economic management is inseparable from auditing. The more the economy develops, the more important the auditing work is.
First, the purpose and significance of practice
Course practice is an extremely important link in undergraduate education, especially for our students majoring in financial management. It is a teaching form to comprehensively cultivate and review our students' professional knowledge. Through audit training, we can not only be familiar with the process of audit practice, but also deepen our understanding and application of audit theoretical knowledge, and be familiar with the application of basic audit theories and skills, so as to lay a solid foundation for future auditing and accounting work.
In addition, in practice, through specific business operations, we can improve the ability to analyze and solve problems, and also cultivate the spirit of unity, mutual assistance and discussion and learning among students.
Second, the training content:
Taking xx Company as the training target, the risk-oriented audit mode is adopted to carry out the system operation experiment, including accepting the entrustment of the audited unit, signing the business engagement letter and compiling the audit.
Plan the overall strategy and specific audit plan, and finally sort out, analyze, identify and summarize the audit evidence, form appropriate audit opinions and issue audit reports.
Third, the training time:
Xx year x month x day -xx year x month x day
Fourth, the training summary:
Our overall training is divided into the following five modules:
1, audit practice in planning stage
2. Audit of monetary funds;
3. Accounts receivable and prepayments audit;
4. Income audit;
5. Audit of fixed assets and intangible assets
6. Audit report;
7. Audit summary.
Although I have attended many credit auditing classes, this is the first time I really understand how auditing works. Although I have participated in the training of accounting simulation manual bookkeeping before, I feel completely different this time, relying almost entirely on my own ability and understanding. At first, I faced a book with a thick paper, and I was a little at a loss. I didn't know how to start for a long time. Later, under the patient guidance of the teacher, I began to have a clue. I understand that auditing is a job that requires patience and care.
I have done a lot of computer practice classes since my freshman year, and I have different experiences every time, not only because the practical courses are different, but also because with the growth of my age, I see different things. I also learned a lot through this computer practice class.
1. Lay a solid foundation, deepen memory and promote understanding. The whole practice process is mainly self-study, so it is very important to integrate theory with practice. I met a lot of accounting knowledge in the audit process, and the accounting treatment has been forgotten. Through this practice, I not only deepened my understanding of audit work, but also reviewed many accounting treatment methods and principles.
2. A positive attitude.
During the training, it was really boring. Check the data and information carefully every day. It is particularly important to maintain a cautious and positive attitude.
3. Combine theory with practice.
In this audit training week, I have a profound experience. I think it is enough to learn some book knowledge, which can be well applied to practical work. In fact, the book knowledge we learned at school is only theoretical knowledge. Only through practical training can our theory guide practice, and only in this way can it be better combined with future accounting work. We should use theory to guide practice, constantly sum up from practice, and truly combine theory with practice.
4. Team spirit.
In the process of practical training, it is very important to discuss problems and mistakes that you don't understand with your classmates, and sometimes you will share some tips and tricks. This kind of training is a kind of group cooperation, which requires us to learn to communicate with others, allocate everyone's work reasonably and listen to others' opinions, so as to achieve the most accurate results of the experiment. However, when others encounter problems that they don't understand, we should try our best to help our classmates, because we will also benefit from it and we will gain a lot.
Every time I do a training, I feel that everyone will always gain a lot. Doing practical training is to combine the theoretical knowledge we usually study with practical operation, further consolidate the basic theoretical and applied knowledge we have learned and improve it in an all-round way on the basis of theoretical and practical teaching, learn to apply knowledge to practical methods, and improve our ability to analyze and solve problems.
In the process of actual training, we deeply feel the limitation of what we have learned. Some topics were not mentioned in the book, so we didn't study them. When we were doing it, we suddenly felt really ignorant. Although it can still solve the problem now, it still wastes a lot of time. This is what we must improve in the future study, and at the same time, we should urge us to constantly improve ourselves in the process of learning.
Although the time is not long, every training has made us gain a lot and benefit a lot. It not only greatly deepened our understanding of some audit knowledge, but also truly integrated theory with practice. More importantly, we have learned a lot that we couldn't learn in class before, which will undoubtedly have a far-reaching impact on our study and even our future life.
In practice, due to carelessness, we always make mistakes in many figures, for example, the supervision of bank deposits and inventory funds has been repeated many times. We can't go on because some forms are filled in with incomplete information.
Among them, the problem is that it is the first time for us to do the audit, and it is very difficult to do it because of our lack of experience. Without patience, I often relax myself to think about some unimportant things because of the boring information, so that I miss some details, which leads to the need to read it again for caution when filling out the form later, causing unnecessary trouble; Although there is a teacher's guidance in practice, it is easy to find that you have not laid a good foundation in auditing, and you have to strengthen your practice in the future.
In short, this training made us understand the basic requirements, basic processes and basic norms of auditing, and realized the transition from theory to practice; Mastering the basic skills of audit operation and combining the theoretical knowledge of audit specialty with professional practice have broadened our horizons, increased our understanding of audit practice and laid a solid foundation for our graduation and employment.
Tisso
First, practical purposes.
Professional practice is an important practical teaching link of comprehensive application of knowledge after we have completed the study of professional basic courses and specialized courses. It is a compulsory practical course of this major and occupies an important position in the practical teaching system. Through professional practice, we can verify ourselves in practice, consolidate and deepen the professional theoretical knowledge we have learned, and deepen our understanding and mastery of relevant curriculum theories and methods through the application of knowledge. Strengthen the understanding of the enterprise and its management business, and on the basis of this understanding, combine the knowledge learned with practice, so that students can make a preliminary analysis of various businesses of the actual unit by using the professional theoretical knowledge they have learned, be good at observing, analyzing and comparing, find out their rationality and shortcomings, flexibly use professional knowledge, find and refine problems in practice, put forward ideas and methods to solve problems, and improve their ability to analyze and solve problems.
Second, the actual task.
The internship unit I went to was xx County Audit Bureau. The main tasks of practice are as follows:
1. Investigate the current operation process of audit affairs of xx County Audit Bureau.
2. Study the influence of current information system on business process.
3. Analyze the experience and problems in the informatization construction of xx Audit Bureau.
Third, the practical content.
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2 1 century is the era of information technology. With the automation of production, the popularization of e-commerce in trade, the extensive use of online financial software and the diversification of payment methods, audit informatization will be the inevitable trend in 2 1 century. However, what is the current situation of informatization of grass-roots audit institutions in China? The current situation of basic audit informatization in China, auditors; What are the experiences and lessons of software conditions and hardware conditions in the process of informatization? With this question, I contacted xx County Audit Bureau, where I conducted my professional practice.
The audit informatization discussed in this paper refers to the work that auditors collect necessary audit evidence and adopt necessary audit procedures to audit the compliance of enterprise operation and the financial information generated by computers and networks in order to realize their audit purposes when the audited objects carry out financial work and business activities.
2. Introduction of practical units
Xx County Audit Bureau is a county-level audit unit under the National Audit Office, with about 30 people. Xx county belongs to an underdeveloped agricultural county in xx, so there are not many audit institutions and audit firms like big cities. There is only one audit bureau, and most of the audited units are state-owned enterprises and state organs. Usually, the business workload is not too much, and basically only one audited unit is audited at the same time.
Fourth, practical experience.
To quote Yang Xueshan, deputy director of the State Council Information Office, there are fifteen words: late start, weak foundation, less funds, difficult application and quick results.
The first is to start late. The computer application of the National Audit Office began in the late 1980s. In 2000, Nanjing Computer Audit Exhibition had only 18 exhibitors. In economically underdeveloped counties like xx County, the application scope of audit informatization is even smaller.
Second, the foundation is weak. Because of informationization, computer applications should have good auditors, including audit professionals and it personnel, and the foundation of xx County Audit Bureau in this respect is relatively weak; Some workers can't even skillfully use computers for basic operations. Because of the late start, less investment, and the weak foundation of network and computer equipment at first. The network environment is poor.
Third, there is little money. In the first half of this year, the person in charge of the information working group in the bureau wanted to buy a new set of audit software, which cost 5000 yuan, but it was aborted because it was not approved, which just shows the degree of lack of funds in grass-roots units. Fourth, it is difficult to apply. Compared with other departments, the computer application of audit is more difficult. The auditees are all open, whether it is financial institutions or financial departments, large and medium-sized state-owned enterprises or small enterprises, they all have their own systems, and it is more difficult to audit on this basis. In addition, there is a certain contradiction between the system of the audited object and the main body of the audit unit system, which increases the technical difficulty. Moreover, from a technical point of view, the technical difficulty for audit institutions to carry out their work on the basis of others has greatly increased.
Especially in the case that the audited entity itself has a low degree of informatization, the application is even more difficult. Fifth, quick results. Although the audit informatization started late, I saw that the practice unit only used two auditing and online financial software, which still brought great efficiency improvement to the work, and was affirmed by most employees and achieved remarkable results.
In short, the audit informationization of xx County Audit Bureau has a long way to go.