It should be said that in this internship my gains are all-round, in the degree of professional knowledge and the overall quality of the whole have a lot to improve. The work I did as an intern in the accounting firm and the activities I participated in were simple and complicated, but it was in these seemingly simple and boring work that I gained a lot. Most of the real work time in the internship was spent on checking figures, formatting, checking vouchers, etc. It may not require much specialized knowledge to carry out the work, not to mention a college student, any one who can read and write can carry out this kind of work. But the experience of this time, but let me personally experienced the life of the note, not only understand the audit business, to learn the audit process, but also see a lot of the company's accounting practice, theory and practice have made a big leap.
In this short more than two months of internship, I have been in the engineering audit, building audit and financial audit of the three departments internship. The unit arranged me to Zhangjiagang, Suzhou, Xuzhou business trip. I participated in the audit of the river widening project in Zhangjiagang, the bidding meeting of the project audit in Suzhou Industrial Park, and the project audit of Xuzhou Power Plant. Although the first two departments of the audit work is not my specialty, but broadened my horizons, increased my insights, strengthened interpersonal skills, for the future of the work of the life of the guarantee.
When I first arrived at the firm, I felt quite nervous in the face of such an unfamiliar environment, so I paid attention everywhere. But the firm's colleagues' enthusiasm and friendliness, let me feel a piece of warmth, because of the elimination of that layer of rust, I began to take the firm as part of my life, like to go to work. Initially I was doing some relatively complex work (for me), often do not know how to do the place, often have to ask others in order to continue to carry on, the beginning of the time, really afraid of annoying others, and then asked more to realize that this is also a more effective way of working, always faster than their own personal research to come.
After internships in the above two departments, the unit leader arranged for me to go to the financial audit department. Since this is my specialty I have been looking forward to it. He has been with the team of Mr. He and a few others, participated in the China Pharmaceutical University Pharmaceutical Plant, Jiangsu Traffic Broadcasting Network, Nanjing Xuanwu Lake Park and other units of field work and audit manuscripts of the work, and gained valuable practical experience. In the course of the internship, I will usually in the classroom to master the professional knowledge and practical situation, and then strengthen the understanding of accounting, auditing, better familiar with the whole audit process and related business.
Every time I participate in the field work of the audit is a good opportunity for me to exercise and improve, so I am very serious about the tasks assigned to me, in accordance with the requirements of the code of practice for the implementation of audit procedures. During this period, the teachers of the project department gave me good guidance, which made me realize that it is quite important to strengthen the communication with the other client unit while adhering to the principles of independence, objectivity and impartiality. According to determine whether the enterprise's financial compliance with national financial regulations, the quality of financial personnel, etc., so that their own in the audit process to do the bottom of the heart, but also with the customer units to establish a good relationship of cooperation, to facilitate our audit work can be more effectively carried out.
The first day I entered the firm, I went through the previous years' audit work papers, familiarized myself with the relevant audit business process, clarified the purpose of the annual report audit, and generally understood the nature of the work of the accounting firm. Immediately after the next day, I went to the pharmaceutical factory of Pharmaceutical University with Mr. He, the assistant and other people who led the team of our business department. Mr. He gave me the first subject of monetary funds, which I was able to do on the first day by going through the working drafts of the previous years, so I didn't lose my head. However, the logical relationship between the various items of the cash inventory statement was still very vague the first time. However, with the practice of the next few times, also do more and more skillful. Inventory of cash not only to point out the specific amount of cash, but also to check whether the safe to put the things that should not be put, such as white, gold, and other personal belongings, etc., and then use the inventory day inventory of cash balances rolled back to the audit date of the cash balance, and then with the audit of the cash balance of the base date of the book to check, to determine whether the cash accounts are in line with the real. The situation of bank deposits is a bit more complicated, but also involves the most important part of the security of monetary funds. First of all, an enterprise of a certain size will be in different banks to open different accounts, and each account has a balance, some do import and export business will also open foreign currency bank accounts. First of all, check whether the balance of the bank deposit journal on the audit reference date and the balance of the statement of the corresponding account match, if they do not match, if they do not match, we need to look at the outstanding accounts, check the content of each outstanding account and the reasons for the formation of the outstanding accounts, the outstanding accounts are cleared in a timely manner, whether there is any long-term pending outstanding accounts, and so on. It is also necessary to send a bank inquiry letter to each account bank to confirm the correctness of the amount of bank deposits. The more special is that some enterprises have the balance of the previous year, but this year is canceled, in the need to issue a copy of the corresponding bank cancellation certificate (the field is the main thing is to collect audit evidence, which also counts as one of them). For some of the demand deposits and margin users need to be listed in other monetary funds, general business in this area will not be very large, so it is relatively easy to find out. Voucher testing of monetary funds is also a very important piece, although it seems very simple to copy some attachments in the invoice, bank transfer checks. But really want to find out the problem, through the test is the easiest to find. Simple work the more can not be sloppy, which is also one of the characteristics of the audit.
Audit is the audit of accounting, which is reflected in this audit. Audit is to see whether the accounting practices are correct and reasonable, and whether the accounting business accounting process is correct. Usually, the auditor will raise questions about the accounting process, processing errors, then we must adjust and modify, which is also a very troublesome thing, but also a loss of face, the audit must deal with good relations with the accounting staff, so that the accounting staff both to modify and to be convinced, the auditor must be familiar with the accounting, but also to be the teacher of accounting. Of course the audit of the textbook theory and practice is still a gap, the actual to be looser, after all, not everyone is a note. Secondly, from Mr. He and other seniors I learned that the audit attitude is also very important. Conscientiousness, meticulousness, objectivity is the basic quality of auditors. Only by being serious, meticulous and objective can we find problems, think about them and expose them. Abide by professional ethics, do not ask too much about the company's privacy, such as borrowing, related parties and so on. In addition, we need to be trained for a certain period of time in the systematic auditing process in order to have a sense of auditing. Simple is, the balance sheet items of the division of labor (assets, liabilities and equity), account reconciliation, account reconciliation, account verification; complex is the enterprise's risk control-oriented audit, sampling audit, etc., specific audit strategy and focus. You need to study with questions and ask the instructor. Pay attention to the details of each audit and ask why it is done, why some projects are simple to audit and some are complex, why some projects are audited that way and others are audited this way. Ask for advice instantly, the opportunity is rare. Enthusiastically help teachers solve simple problems and assist them with their audits. Have a grasp of the entire process of audit, audit plan, audit implementation, the actual report and the process requires a variety of information (licenses, statutes, contracts, meeting minutes, three tables, audit working papers, capital verification reports and other copies), but also to know its purpose.
Time flies, a period of more than two months of social practice has passed. In this short period of time, not only the repetition of monotonous life let me personally experience the hard work, and colleagues with the process also let me know the meaning of collaboration. But this experience has given me more is "against the current, not to advance is to retreat" reasoning. Life in the firm was hectic and busy, just two months of internship every day from morning to night, overtime is a common thing, every day on the road to spend 3 hours. Although the colleagues in the firm look much older than their actual age, this group maintains the vigorous energy and keen insight of this industry, which is really worthy of the title of elite. This internship has brought me a lot of things, enabling me to discover the deficiencies in my studies, clarify my future goals, and make it clear how the road to reach them should be traveled. I clearly feel that I am absorbing the nutrients, I am a little bit of growth.
During the internship period, I walked in the fast-developing city every day, walked in the crowd in a hurry, looked at the campus carefree students, I felt the pressure of work, life's hardships, their own emptiness! Fortunately, I still have a year of school time, I should arm myself as soon as possible, to enrich themselves, so that they have the courage to go to the community, the face of the future, the ability to break out of their own world!
Lastly, I would like to thank Jiangsu Yongcheng Accounting Firm for giving me this rare internship opportunity, and I would like to thank all the seniors in the firm for giving us careful guidance and help!