Practice summary must have an overview and a description of the situation, some simple and some detailed. The following is a 2000-word summary of the audit internship for you. I hope it helps you!
Review the internship summary of college students with 2000 words.
It's almost a month since I started my internship. After thinking about it, I still have to sum up my work and life ~ Anyway, I have to hand in my practical paper at the beginning of school, so? Kill two birds with one stone. As an accounting major, I have a strong interest in auditing, so I chose to practice in an accounting firm and try to feel the ups and downs of auditing.
A few days before the official internship, I have checked the bus route to work online and remembered the specific address, thinking that it is foolproof. Who knows that on the first day of practice, after getting off the bus according to the route found on the Internet, I asked the security guard at the station and several passers-by, and no one knew where the building where I worked was. I am in a hurry. How could such an accident happen on the first day of internship? So when I saw the security guard, I stopped him. Finally, the second security guard I met knew where the building was. I looked in the direction he pointed, and eureka tower was decorating. The whole building is wrapped with bamboo poles and green nylon cloth. No wonder I can't find it. Under my accelerated running, I finally arrived at the office five minutes before work time.
What is my first impression of the office? Empty and dense crisscross? . ? Empty? Refers to the large office and few office workers; ? Secret? Refers to the rows of desks piled with layers of paper. The simple scene profoundly reflects the most essential feature of audit work: busyness. The reason for the lack of office staff is that most of them are not on site, and the working papers of audit reports are all on the desks. Most of the audit work includes field work and issuing audit reports. After finding my position, the first task my boss gave me was to read the manuscript. I just found out that there are many kinds of audit work, the most common one is of course the annual audit, and there are also special audits such as labor insurance fund audit and resignation audit. At present, the most papers waiting to be sorted out are the annual review, so I will look at the papers of the annual review first. In fact, the format of the manuscript is the same, first the cover, then the index, then the overall audit plan, and finally the audit of specific business.
Because the contents of the first three items are similar, the most valuable part for me is the specific business audit. This part is the essence of audit work, which embodies the process of audit work. The approved subjects are all gathered here, and each subject consists of a specific audit plan, an approval form and a spot check form. Later, I learned from my boss that not every accounting subject needs to be audited, only the subjects appearing in the annual financial statements of the audited units need to be audited. What needs to be filled in the approval form is the number of approvals at the beginning of the year, that is, the number at the beginning of the year on the financial statements; Unaudited amount refers to the account amount filled in the general ledger this year after we check that the subsidiary ledger of the audited entity is consistent with the general ledger; Audit amount is the balance of this year after the amount at the beginning of the year plus the amount incurred. Generally speaking, the audited figures are the same as those in the financial statements provided by the audited entity. If there is any discrepancy, it means that there is something wrong with the financial work of the audited entity. In addition to checking the subsidiary ledger and general ledger, auditors also need to extract a certain number of businesses from the account books of the audited entity, and then check whether the accounting vouchers for these registered businesses are filled in correctly and whether the original vouchers attached to the accounting vouchers are complete. And the process of this work is recorded on the spot check list. If there is an account in the financial statement that has no amount this year, then there is no need to spot check this account.
After understanding the audit working papers, I began to sort out the working papers. In fact, this is a repetitive work, but because each company's business is different, the content of the manuscript is also different. I will take this opportunity to try to absorb knowledge and find out what I don't understand, but I also feel very happy. After all, there is a difference between theory and practice, and sometimes there is even a gap. An important purpose of internship is to feel these gaps and think about them.
The first feeling of internship is that the value of internship depends on my enthusiasm. In a completely unfamiliar environment, there are too many things you can't master. For example, can you meet a boss who takes the initiative to teach you to do business, and then point out your mistakes to help you improve? It is really rare to meet such a boss. Under normal circumstances, seniors only care about their own work and tell you to do some basic business and do it well. When he sees something wrong, he will correct it himself and won't point it out to you. So, in the end, there is no way to know whether the work you do is standardized or not. At this time, the only solution is to seize the opportunity to ask questions when in doubt, seize what you can, and make the internship as valuable as possible.
The second insight is that internship is not only an opportunity to improve hands-on ability, but also an opportunity to exercise communication skills. Keeping a good relationship with your boss in the office can help you get familiar with the company as soon as possible and get help in time when you encounter difficulties. I am glad that I get along well with my predecessors and interns, which makes me feel very happy and gives me unexpected gains during my internship. The third feeling is that I gradually understand the survival dilemma of domestic accounting firms in the fierce industry competition through continuous excavation and questioning. In order to reduce operating costs as much as possible, attract customers and retain customers at more favorable prices, some working procedures of domestic-funded institutes are not standardized. For example, when issuing letters, the standard practice is that accounting firms send letters directly to the certified units, but domestic firms will let the audited units complete the letters themselves in order to save costs. In the case of many firms, on the one hand, firms should create profits, on the other hand, they should ensure the quality of audit reports. When there is a contradiction between the two, especially the sharp contradiction, which is related to the survival and development of the firm, many times the firm will compromise and reduce the quality of audit work in order to survive.
As time goes by, the number of interns is increasing day by day. As I was the first intern to enter the company, I learned things earlier than them and finished my work well. The staff in charge of managing interns gave me the job of teaching junior interns to sort out audit working papers. As the saying goes, people are more powerful. With everyone's efforts, the sorted paper quickly replaced the messy paper and occupied one desktop after another. At this time, the intern's administrator taught me how to file, bind, paste and save the finished paper.
Because the work was not difficult, I soon mastered the assembly line from sorting out papers to keeping them in the iron cabinet. When an intern has no job and asks me what I can do to help, I can always explain their new job, and I am happy to tell them what I have learned. Because other interns are afraid of their predecessors, they think I can finish all the work well, and they will choose to ask me first when they encounter problems; And because the administrator is the best communicator among interns, I will be given any task. In the end, it became such a situation: I was called by my name the most, and I walked around the office from the beginning. Because there are many tasks assigned to me, I have to spend time helping other interns solve some work problems, so I can't finish the assigned tasks in a short time.
So I began to assign work to other interns with less workload, so that everyone could have enough work. Later, with the increasing number of interns, there will be some communication problems. Interns will also tell me when they encounter such problems, hoping I can help them solve them. Moreover, I am also trying to solve communication barriers, and at the same time I can maintain a very good relationship with interns.
In fact, I set a goal for this internship before the internship: to feel the audit work. I don't deliberately ask to learn a lot of audit knowledge and complete the audit business independently, which is unrealistic for an intern. I just want to feel the life of auditors, the working atmosphere of the firm, and whether my ideal industry really suits me. As a result, I got far more than what I asked for at first. Among them, the most precious thing is not to deepen the understanding of the audit industry, but the sense of accomplishment brought by the internship, which makes me realize my ability with a little inferiority. After entering the university, I played the role of a teacher in all the activities I participated in. Although I didn't have a position during the internship, I naturally became a leader during the internship. From teaching, assigning tasks to mediating contradictions, I can complete them step by step. The trust of the boss and interns made me finish my work more seriously, which also increased my self-confidence. Really, self-confidence and Excellence complement each other, and these are also the source of happiness. During my internship, I feel sincerely happy to work with you and grow together.
Finally, I was reluctant to leave my internship, and several interns told me not to leave. I deeply felt the profound friendship we forged in just one month. I'm glad that I got this internship opportunity, an opportunity that makes me more confident to face the coming cruelty? Prostitution? An experience.
Review the summary of college students' internship in 2000 words
My days in Zheng Da CITIC are also very fulfilling days in my college life. I crowded the bus to Beijing Road every day, had breakfast and started to work in the company. I work, eat, rest, get off work and live a regular life. It has tested my theoretical knowledge in the past three years, and at the same time, it has exposed me to various situations in society and learned how to analyze many situations in society, so that I can integrate into society and adapt to society more quickly.
Internship mentality
Internship is a stage that universities must go through, but it is really important to treat it with what attitude. First of all, the real society we have to face is hard work. Secondly, our salary is very low and we are treated differently in different firms. Although we are more tired after doing the same job, our wages are lower. So we must have a learning attitude. Companies make money, and we learn things. In addition, society is like that, and labor and remuneration are not necessarily equal and fair. Only by recognizing this, can we treat the internship with a correct attitude and complete the task actively and responsibly.
Interpersonal relationship in internship
During the internship, knowing how to get along with others is our major theme, which requires us to gain the trust of others in manners, language and other aspects and win good relations with others. First of all, honesty is an eternal theme. When a person loses the trust of others in the company, it is difficult for him to do anything. The company's CPA will not arrange things for him to do or teach him anything, but will be bored there and even be resigned. The second is language. People need more communication. Only communication can convey each other's information. For example, if you want to ask a CPA a question, I think the question should be like this. What do you think? And then what? I can't think clearly about this problem. Can you explain it? The effect is different, because many certified public accountants think they are authoritative, so you interns communicate with him in a consulting manner. But then again, working outside is too polite, but it will make people feel strange. The most important thing is to grasp a degree.
At the same time, communication between peers is particularly important. You learn a little about many things, and he learns a little. During the break, you say something, he says something, and I say something. We also learned something through this kind of exchange and discussion. It must be emphasized here that you must never get involved in the personnel struggle of the company. Some people get along well with some people in the company from the beginning, like buddies. Because of this, they may tell you other people's mistakes, even personal matters. At this time, be careful not to involve yourself.
Brief introduction of internship content
During my internship, I was lucky enough to learn a lot from a certified public accountant with more than 10 years of experience, some of which I really couldn't learn at school, that is, a dedication and diligence to my career. In the months of my internship, I have contacted nearly 100 companies, including state-owned, partnership, private and foreign-funded enterprises, and basically all kinds of enterprises can contact them. Since the period from June 5438 to April is the period of final settlement and payment of enterprise income tax in China, a lot of work we have done during this period is the final settlement and payment of income tax. Of course, due to the different needs of enterprises, such as annual industrial and commercial inspection, capital increase and capital decrease, or other purposes, we will do special audits such as statement audit, capital verification and bankruptcy liquidation. At the same time, because we also do agency bookkeeping, of course, from accounting to statements can be contacted.
First of all, talk about income tax settlement. Because income tax covers a wide range, many audits focus on the income statement. Whether the income confirmation is correct and whether there are many cost records. There are several noteworthy issues, such as wages and benefits, social security, work expenses, staff education expenses, business entertainment expenses, advertising expenses, business publicity expenses, personal telephone charges of the company (the difference between managers and ministers), depreciation of fixed assets, amortization of intangible assets, and preparation of various assets. At the same time, whether taxes (including turnover tax and other local taxes, etc.) have been considered when making these audit papers. ) whether the calculation is correct and whether there is tax payment in different places. As for the specific audit, I think we should seriously look for the cross-checking relationship between various subjects and projects, focusing on the original documents. For example, in the audit of wages payable, we need to see whether the accrued wages and accrued expenses are consistent, whether there is a payroll, and whether the paid wages and accrued wages are consistent. If not, why, check step by step; Urban construction tax and education fee are accrued and paid at 7% (Panyu 5%) and 3% of turnover tax.
At the same time, due to the difference between income tax settlement and approved collection (such as collection), as well as the difference between foreign-invested enterprises and foreign enterprises, the specific audit of income tax settlement is also different. However, I think the cross-checking relationship is unchanged, mainly based on the original documents. In this internship, we audited an engineering company, and an audit found that there were more than 300,000 IOUs (with receipts but no invoices). With the increase of other projects, the income payable increased by 1 10,000. So everything remains the same, and everything is subject to the original documents. There is no need to say anything without reasonable and correct original documents.
Let's talk about other audits. In fact, the principle of audit statement and income tax settlement is the same, but the focus is different. What we really care about is the balance sheet. At this time, analytical review is widely used in my internship. As for other special audits, I think the purpose of the audit is different and the focus is different. According to the professional standards and independent auditing standards of certified public accountants in China, the purpose of audit report is quite clear. Perhaps in the financial industry, time is money, so strong pertinence makes efficiency higher, and the purpose needs to be more clear and focused.
Most of the above are audit contents, and accounting contents, such as accounting and tax returns, are limited to the firm. I have been in contact with the bookkeeping agents of the two companies, but I have limited knowledge, but I also have a deep understanding, from the original vouchers to the bookkeeping vouchers, to the accounts, and finally to issue statements. These are nothing special, but the cash flow statement is really a difficult point. During our internship, we found that there were obvious mistakes in the cash flow statements compiled by several companies. The reason is the main table? Net increase in cash and cash equivalents? There are supplementary materials? Net increase in cash and cash equivalents? Different figures reflect that the preparation of cash flow statement is the weakness of accounting practitioners now. During my internship, I learned a relatively simple and quick method of compiling cash flow statement-five-step backward method. The steps are as follows:
First, find out the ending and opening amounts of monetary funds from the balance sheet (general enterprises have no other forms of cash equivalents), fill in the ending and opening balances of cash in the cash flow statement, and calculate the net increase of cash and cash equivalents.
Second, fill in the investment activities (generally the increase or decrease of fixed assets and intangible assets) and financing activities in the main table.
The day of xxxx is also a very fulfilling day for my college life. Take the bus to Beijing Road every day, have breakfast and start working in the company. I work, eat, rest and get off work. My life is very regular. It has tested my theoretical knowledge in the past three years, and at the same time, it has exposed me to various situations in society and learned how to analyze many situations in society, so that I can integrate into society and adapt to society more quickly.
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