Before you go for an interview, you should first understand the corporate culture. Don’t worry too much about salary. If you are excellent, the company will naturally use high salary to keep you. It is the same no matter where you work, you have to be yourself. own job.
<1>Give a simple example. The management will say: "This year's revenue increased by 50% because the sales volume increased by 50%." The auditor looked at the report and said: "That's not right, the cost has obviously dropped by 20%, and the ending inventory was more than at the end of the previous year." . And I haven’t heard of any technological advancement that can significantly reduce unit costs, so the cost reduction can only be due to the decrease in production volume. Isn’t this contradictory to the increase in sales volume?”
This This example confirms the old saying: "It is easy to tell a lie, but difficult to tell a lie well." In order to make a lie well, you need to modify many relevant places, and the modifications may not be perfect. Auditors look for abnormal and unreasonable clues in accounting data, ask a series of questions to the company from all angles, and dig like a hound to dig out things that the company has concealed and fabricated.
These days, not only are the lies about company finances not perfect, but even the scammers’ deceptions are “unreliable”. Not long ago, I received an advertisement from Taobao, informing me that I had won a prize. I logged into Taobao and entered my password. Sure enough, there was a cash prize of 35,000 yuan waiting for me. Taobao was actually running a lottery the day before I received this ad, so I didn't realize it was a scam.
I continued reading, and the award redemption notice stated that the tax law stipulates that awards cannot be taken in vain. As long as I mail the VAT of 1,500 yuan to an account, they will pay me the bonus immediately. I was about to excitedly go to the post office when I suddenly remembered something: Can't you just deduct 1,500 yuan from my 35,000 yuan bonus? Why do you want me to go to the post office to send money? I read the prize redemption instructions carefully again and found a new question: Why am I asked to pay value-added tax? Value-added tax is usually paid when the factory imports raw materials. In this way, I saw through a "no re" scam.
Auditors like to think about the rationality of things, which is actually the accumulation of common sense in daily life. However, if auditors bring this professional habit into life, it will not be so cute. In life, it is impossible for people to remember everything clearly, and it is inevitable to say some inaccurate words. And between husband and wife, they sometimes tell little white lies to comfort each other. If your significant other is an auditor, congratulations, every white lie you tell will arouse questions from the other party, and you will be asked to dig deeper and deeper until the lie is completely exposed.
So, anyone who dares to marry an auditor must be an honest and open person.
<2>Use numbers to speak
Chinese people like to make general remarks based on appearance, ideology, and trends, but they are too lazy to use numbers to support them. For your own point of view, use numbers to test whether this is the case. Auditors are different. Many of their subjects require accounting. For example, for salary expenses, the auditor will multiply the total number of people in the company by the approximate per capita salary to get a total, and compare it with the number on the report to see if the difference is big.
It is very important to speak with numbers. Because whether something is correct or not cannot be seen conceptually. You have to actually calculate the costs and benefits before you can make a conclusion. Only numbers can tell you the answer.
Give me an example. Many Western countries will not use a lot of taxpayers' money to develop competitive sports, but will follow the path of marketization and professionalization. In China, competitive sports basically rely on state financial support. If you hold a debate, at least 90% of Chinese people support using a "nation-wide system" to develop competitive sports, and I'm afraid less than 10% are opposed to this. Who is right and who is wrong?
We can calculate how much an Olympic gold medal would cost taxpayers if they were to sponsor it. Assume that an Olympic champion is selected from 1,000 athletes (China is so big, and there are an average of 30 people practicing the same event in each of the 33 provinces, which should not be an exaggeration). Athletes alone are not enough, there must also be support staff, such as coaches, team leaders, team doctors, and kitchen chefs. Let’s say there is an average of one support staff for two athletes.
Okay, athletes + support staff, 1,500 people a day, in exchange for an Olympic gold medal. These 1,500 people are professional. Assume that the state has to manage each of them for 20 years, including 10 years of training and 10 years of pension subsidies. The monthly salary per person is tentatively set at 1,000 yuan. In addition, athletes also need to use sports equipment, live in dormitories, and travel to other places and foreign competitions, etc., which costs 1,000 yuan per person per month. In this way, the cost of an Olympic gold medal is 1,500 people × 20 years × 12 months × 2,000 yuan/month = 720 million yuan. At the Athens Olympics, China won 32 gold medals, so we spent 720 million × 30 = 23.04 billion yuan on these 32 gold medals.
It’s really not that I don’t know, it’s scary. After the numbers come out, the two sides can have another debate. Even if no one can convince the other, at least they will shift the focus of the debate from a simple "yes" or "no" to a weighing of costs and benefits. The level of this debate will be raised to a new level.
It should be noted that the figures above are all my own estimates and are not extracted from any government budget report. This is a very helpless thing. I have never seen the government give a detailed financial budget. So I don’t know how much of the taxes I pay are used for education, how much for competitive sports, how much for medical care, how much for civil servant salaries, how much for business entertainment... But it doesn’t matter, each of us has common sense and brains. Just like calculating the cost of Olympic gold medals above, we can roughly estimate many things by relying on our existing knowledge. Although it will take some effort, it is better than knowing nothing.
I hope everyone can develop the good habit of speaking with numbers and asking for answers from numbers.
<3>Leave evidence when doing things
In audit work, a very important principle is: "If you don't write down what you did, it means you didn't do it." "For example, who you asked, the results of the inquiry, and what documents you checked must be recorded in the work papers. Auditors especially like to collect information from clients: contracts, invoices, internal documents, and the reputation of the management authority. They all come over like treasures, mark the key points clearly, and include them in the audit work papers. Only when these evidences are complete can the numbers on the statements be justified.
Using written evidence to speak out is undoubtedly an improvement compared to oral agreements. Only by leaving evidence that can be verified at every step can we be able to argue with reason when disputes arise. Unfortunately, many Chinese companies always like to say one thing in the contract, but in practice verbally agree on another with the other party, and are unwilling to update the contract in a timely manner. When a dispute arises, both parties insist on their own opinions. I think that as China's judicial system becomes more and more perfect, companies that are unwilling to use contracts to make matters worse will suffer more and more.
In fact, the audit report itself is a kind of written evidence. Users of accounting statements need to see the audit report issued by a certified public accountant to ensure that the accounting statements are true and fair. There are many investors these days, but not many investors know how to read annual reports, and even fewer investors pay attention to who is the accounting firm employed when reading annual reports. If you are just "stock trading" rather than "investing" in stocks, the audit report is indeed dispensable.
"You must keep evidence when doing things" - from another perspective, this sentence means "resolutely not keep evidence that should not be kept". For example, the auditor discovers that the company has some minor problems, but they are not serious and do not need to be solved. Then, it is best for the auditor to pretend that he does not know about it at all and not mention it in the working papers. If you raise the issue but fail to resolve it, you may be easily caught by regulatory agencies. There was once a saying: The purpose of our auditing is to obtain appropriate audit evidence and shift as much responsibility to the company management as possible while earning audit fees. Although this statement is a bit explicit, it is undoubtedly the truth.
<4>Express opinions concisely and clearly
“We must persist in reform and opening up, correct unhealthy tendencies and combat economic crimes; we must persist in reform and opening up, correct unhealthy tendencies We must also resolutely fight against economic crimes; if reform and opening up is a long-term task, correcting unhealthy tendencies and combating economic crimes are also long-term tasks.” - Li Ruihuan, speech at the Central Party Committee’s Symposium on Correcting Party Style on April 3, 1986.
Everyone may be tired from reading the above paragraph.
If it were an auditor, how would he express the same meaning? I think he would probably say this: "Reform and opening up, correcting unhealthy tendencies and combating economic crimes are all tasks that require long-term persistence. Moreover, we must be resolute when executing them."
This is the requirement of the business society: starting from the reader's perspective, expressing opinions as popularly and concisely as possible. If the reader can easily understand what you mean, he will hopefully become your customer, and your expression will be successful. If he doesn't understand, or it sounds difficult, the communication cost for both parties is high, and your expression has failed.
When I was working on my first audit project, I was led by a third-year senior auditor. I remember that she was always very efficient in doing things, but she was the only one who always took her time when writing "notes" on her work papers. She wrote and revised every note, constantly experimenting with how to express it most clearly and concisely so that the manager could understand it at a glance. She spends far more time choosing words and sentences than she saves for her manager. Because she feels that a manuscript that considers the needs of readers more so that readers can quickly grasp the key points of the information is qualified.
Under her influence, I also learned to improve the efficiency of expression so that others can understand it without using their brains. If what I want to say is not too complicated, I will get straight to the point, throw out the conclusion in the first sentence, and then write the reasons: <1>…, <2>…, <3>….
If what I want to say is more complicated, and I need to introduce background knowledge first, and then make inferences and deductions so that others can understand, I will write it from the shallower to the deeper, A, B, C... make it clear. One thing, then the next thing, and so on. If each road has multiple branches, I will add the serial numbers A1, A2, B1, and B2, so that readers will know which road and which house number they have "taken".
I see that when many people write long articles, they always write wherever they think of, without combining the same meanings or adding serial numbers. They mix ABCBDAE into one to make it easier for people to read. It's like walking through a maze. Take Li Ruihuan's passage for example. The words "must persevere" in the first sentence and "it's a long-term task" in the third sentence clearly mean the same thing, but he chose to split it into two sentences and throw them around. . When we write long articles, we must not become the kind of Wukong who "throws boxes around".
In daily reading, we often see that the authors of some articles tend to fall into soliloquy, just to enjoy themselves, to show off their literary talent and erudition, regardless of whether the article is coherent or not. Clarity, whether the expression is concise, and whether others understand it. The articles written by Zhang Wuchang in recent years are a typical example, half written and half white, with jumping thoughts. It is a good thing that a person has a bright mind, but if he is not good at expressing it and makes the readers confused, confused and forgetful of the text, it is really a disappointing thing because "the transaction costs are high and the transaction cannot be concluded." Things that people regret.
<5>Q is a good way to improve the article
The so-called Q is to have an independent third party read the audit manuscript and point out that there are errors or unclear things. place, and then hand it over to the compiler of the manuscript for revision and improvement.
In the Big Four, employees don’t like managers asking questions, managers don’t like partners asking questions, and the audit department doesn’t like the tax department asking questions. No one likes to be Qed by others. However, they are merciless when giving Q to others.
Using Q is indeed a good way to improve the article. I summarize the advantages of this method as follows:
<1>The so-called "bystander knows better". There are some things that the drafter thinks he has explained very clearly, but others may still not understand. Let an independent third person read it over and ask his questions, and he will be able to discover where the expression is not so clear.
<2>Able to gather the wisdom of multiple people. A good manuscript needs to be continuously improved and fully absorb the good ideas of different people. By asking questions and pointing out deep-seated issues, managers and partners are injecting the knowledge they have accumulated in their careers into the manuscript. Employees revise, imitate, and then improve next year. In this cycle, the quality of the manuscript can be continuously improved. This is not only the evolutionary model of working papers, but also the evolutionary model of human civilization.
<3>Avoid face-to-face contact to improve communication efficiency. This advantage sounds a bit funny, but it is indeed a fact. Everyone has self-esteem and rebellious psychology. According to my observation, if you point out the shortcomings of other people's manuscripts in person, they will usually elicit explanations, defenses, and refutations from the other party. After arguing and arguing, the problem in the manuscript was not resolved. If it is a Q, it will be much faster. Anyway, I've pointed out the problem to you. If there are any, correct them. If not, add a "note" to make it clear in the manuscript, so that others will not misunderstand you every time.
The devil is in the details. The purpose of publishing Q is to dig out the big and small "goblins" hidden in the manuscript. In the Big Four, good manuscripts are all produced by Q, and there are massive Qs and repeated Qs. No one likes others to ask questions for them, but asking questions can indeed greatly improve the quality of the manuscript. I hope that when you are clearing Q, you can understand the principle of "a strict teacher makes a good disciple" and adjust your mentality to be more positive.
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