1. Operation audit: review the organization's operation procedures and methods to evaluate their efficiency and effectiveness;
2. Performance audit (compliance audit): evaluating whether the organization complies with the procedures, guidelines or regulations formulated by the superior competent department;
3. Audit of financial statements: Generally, it is conducted by an independent accountant to evaluate whether the financial statements of an enterprise or group are prepared in accordance with generally accepted accounting standards.
4. Information technology audit: evaluate the security, integrity, system reliability and consistency of enterprise or institution information systems.
Second, tax is the abbreviation of tax. There are broad sense and narrow sense.
1. Generalized taxation refers to taxation based on state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, perfection, publicity, interpretation, consultation and implementation of the tax legal system.
2. Narrow taxation generally refers to tax collection and management.
Third, risk management refers to the management process of how to minimize the possible adverse effects of risks in projects or enterprises with certain risks. Risk management is very important for modern enterprises.
Fourthly, consultation is a comprehensive research and development through the knowledge and experience stored in some people's minds and the comprehensive processing of various information materials. Consulting produces the comprehensive benefits of intellectual labor and plays the role of consultant, staff officer and external brain for decision makers.
Audit and tax positions usually require students to complete a certain number of accounting courses, but they do not need to be accounting majors. However, if the school has a special accounting major, the four major audits will definitely give priority to the accounting major. The consulting department has no requirements for students' majors. Non-traditional business students such as Wen Shizhe can apply, and tax work may also employ law students.
Extended data:
The Big Four is the abbreviation of the Big Four accounting firms, which refers to PricewaterhouseCoopers, Deloitte, KPMG and Ernst & Young. Yang-EY). Except KPMG, which is headquartered in the Netherlands, all the others are British limited companies. The main services provided include auditing, taxation and consulting. It has established strongholds around the world in the form of similar franchise, and each stronghold has certain operational autonomy.
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