My internship unit for the Guangdong CITIC CPAs, its predecessor for Huizhou Zhongtian Xinhua Accounting Firm, approved by the Guangdong Provincial Department of Finance and the Ministry of Finance for the record in 20xx x, in Huizhou City, Industry and Commerce Administration of the registered accounting firm. 20xx x by the Guangdong Provincial Administration for Industry and Commerce approved the name of the firm honorably as Guangdong CITIC Certified Public Accountants. Guangdong CITIC CPA Firm is mainly engaged in the business of auditing, capital verification, accounting, taxation and agency. The firm now has 7 certified public accountants and 15 employees.
1, the purpose of the experiment
Course internship is an extremely important part of undergraduate education, especially for our auditing students is more so, it is a comprehensive training of our students' professional knowledge and review of the form of teaching. Students can become more familiar with the whole process of auditing practice through the course internship.
Therefore, through this course internship, we not only understand some specific economic business processing methods, but also further consolidate the relevant theoretical knowledge of auditing. In addition, we are also able to combine the professional knowledge learned from books with the actual economic business processing, learn to link theory to practice, and improve the ability to analyze and solve problems. In fact, this should also be? Practice is the only standard to test the truth? This sentence, we only learn from the books to the theoretical knowledge applied to the actual operation of the actual practice, in order to really master the knowledge of this course.
2, the experimental requirements
(a) understand the content of the balance sheet audit and the use of balance sheet audit procedures.
(b) understand the content of the income statement audit and the use of income statement audit procedures.
(c) understand the main business income, accounts receivable two items of audit procedures.
(d) Knowledge of the audit procedures of accounts payable, fixed assets, and accumulated depreciation.
(v) Understand the proficiency in applying the audit procedures for inventory cost and perform an analytical review of inventory.
(vi) Proficiency in applying audit procedures for two items: cash and bank deposits.
3, the experimental process
(a) the planning stage
The planning stage is the starting point of the entire audit process, the work mainly includes:
(1), investigation and understanding of the client's basic situation;
(2), signing of the audit engagement letter;
(3), to determine the audit risk and audit focus areas;
(4), the preparation of the overall audit strategy and specific audit plans, etc..
(B) implementation of the audit stage
Implementation of the audit stage is the center of the audit process, the work mainly includes:
(1), the assessment of the client's risk;
(2), the revision of the audit plan;
(3), review of financial statement project data authenticity
(C) the completion of the audit stage
The audit completion stage is the end of the substantive audit work, the main work includes:
(1), validation of audit evidence;
(2), the preparation of management recommendations;
(3), the issuance of the audit report;
(4), the establishment of audit files.
4, the experimental summary
(a), to understand the various aspects of the audit case, sharpening the knife.
This point makes me experience especially deep, first of all, we must first understand the audited unit, understand its basic business. Avoid the process of audit work beard and eyebrows together. For example, in other information? Substantive testing auditor schedule? You can know the implementation of the audit program, audit time, reviewer, review time, etc..
(ii), do not forget to fill in the details
In the audit of self-study, often thought to fill in all the tables and table headers, to the use of the answer test will always see that they can not score full marks, missing some over there, this side and missing some. Everywhere to fill in the missing, to the back to summarize a lesson is to start doing when you fill in the table header, can not be deducted points in the details.
(C), fill in the audited form of attention
First of all, the audit is clear that the audit is the audit of the statement of items, rather than accounting items. Then it will be understood that the audit of monetary funds is not an audit of every operation that occurs. Secondly, the audited table is not in the first audit procedures one by one to reconcile the statement with the general ledger, ledger amounts are filled out at once. The left side of the opening number of statements based on the previous year's audited accounting statements over into the statement of the number of statements at the end of the unaudited accounting statements over into a ledger unaudited number of ledgers over into the right side of the audited number of columns is based on audit evidence, for example, cash and bank deposits, such as the number of audited respectively, based on the inventory statement of cash on hand and the balance of the bank balance statement over into the. Finally, don't forget the selection of audit conclusions and review conclusions.
(d), the audit of each project is linked
Audit is a collateral relationship, accounts receivable to make adjusting entries is not precisely because of its main business income after the audit can not be recognized. Net fixed assets should be adjusted not precisely because of abnormal use of the machine more accumulated depreciation should be offset against administrative expenses, but the new standard is required to offset the impairment loss account.
(E), understand the false traces
Falsification will always be a mistake, accounts receivable is the most convenient and fastest way to fake some listed companies, but? Accounts receivable? After all, it is a payment for goods, need physical, physical sales documents are found to be more likely to be fake. In checking the accounts should focus on the original documents above the effort.
Audit Lab Report Sample 2:First, the audited unit profile
Hunan Xinfeng Machinery Factory is a joint-stock enterprise held by the China Triple Group, with a share capital of 5 million yuan, of which, the China Triple Group invested 3 million yuan, accounting for 60% of the total share capital: Xiangjian Hongyuan Development Company invested 1.4 million yuan, accounting for 28% of the total share capital; business executives invested in the margins of 600,000 yuan, accounting for 12% of the total investment. , accounting for 12% of the total investment.
Although the plant is a triple group of fully owned enterprises, but fully enjoys the status of an independent legal person, all of its generation, business activities to assume full legal responsibility.
Second, the content of the audit
Preparation stage:
1, laboratory managers with the instructor will be relevant experimental information and equipment ready in place;
2, the composition of the audit team, a clear audit positions;
3, investigation and understanding of the relevant circumstances of the audited unit;
4, signed the audit engagement letter;
5, plan the audit, the preparation of the audit plan;
Implementation phase:
1, a few loops of the phase to determine the scope, key points, steps, methods, forensics, evaluation;
2, the implementation of each cycle of the audit required in the implementation of the format of the audit work papers according to the actual situation to choose to use;
3, fill in the audit work papers;
4, in the audit of the audit work paper;
4, in the audit work paper;
6, in the audit work paper;
7, in the audit work paper;
4, in the summary, summarize, complete the audit evidence in accordance with the requirements of the practice, first by the person responsible for the audit of each cycle in accordance with the law of the index number of the organization, and then, each audit team according to the requirements of the summary according to the organization.
Reporting stage:
1, according to the business cycle to complete the audit test of the accounting statement items, should be summarized audit test results, a more comprehensive audit;
2, on the basis of the above evaluation of the audit results, and by the instructor for the third level of review, and then communicate with the client, to determine the type of opinion and wording of the audit report should be issued, and then prepare the audit report and provide management recommendations. audit report and provide a management letter.
Archiving stage:
1, the audit team in accordance with the requirements of the audit file management categorization and organization of the relevant audit working papers;
2, organizing the experimental logs, write the experimental report;
3, the instructor of the comprehensive assessment of the results;
4, experimental data archiving.
Third, the experimental process description
(a) the relevant experimental staff to accept the audit information, according to the audit plan program to implement the audit
(b) the audit team related to the responsibility of the implementation of the control test, implementation test
(c) all members of the writing of the work of the draft to obtain the audit evidence
(d) all members of the collation, summarization, summary, Finish the audit report
Fourth, the conclusion of the experiment:
Through this week's internship so that I have a clearer understanding of the work of the audit position, and in the actual operation of the process of identifying their own deficiencies in the future accounting and auditing studies have a clearer direction and goals.
V. Experimental harvest
After this week of audit simulation internship, so that my basic accounting knowledge in the audit work has been verified, and further deepen my understanding of the audit process. And has a certain basic practical ability. At the same time to achieve practical results, I also found many of their own shortcomings in the operation process, such as their own not careful enough, often lose the wrong number, causing unnecessary trouble, so the future in the study or work should be careful and serious.
Sixth, the proposal:
1, I hope that more teachers to guide us, so that the effect will be better;
2, I hope to finish the book of auditing before the audit internship, so that you can make full use of the theory and practice combination;
20xx x month x day
Audit lab report sample 3:I. Introduction
Auditing is a more practical subject, we should not be limited to theoretical knowledge in the process of learning, should be theoretically linked to the practical, consolidate the theoretical foundation. Through the study of "Principles of Auditing" and "Corporate Financial Auditing", we have initially mastered the principles, procedures and methods of auditing. This semester, we take the group discussion way, under the guidance of the teacher, to simulate the auditing experiment on the financial and accounting statements of the Times Group and its related information, to consolidate the knowledge we have learned, to cultivate the practical hands-on ability, and to enhance the spirit of teamwork. Through active acquisition of knowledge, application of knowledge and problem solving, improve the spirit of innovation and practical ability.
Second, the purpose and significance of the audit software application course
1, the purpose of the experiment
(a) through the audit practice simulation experiment, so that we master the use of computers to assist in the audit of the basic ideas and operational processes; preliminary mastery of the audited unit's basic information, analyze the case, to find the abnormalities, through the group discussion and practical operation, to grasp the method of correction of erroneous accounts. Adjustment methods of outstanding accounts, etc., to combine the theory learned with practice, laying a good foundation for future learning.
(ii) master the basic functions of the "Audit A5" software and skillfully apply it to computer-aided auditing.
(c) A more systematic practice of the review of accounting statements.
The above requirements and experimental steps to prepare a laboratory report.
2, the significance of the experiment
(a) through the audit practice simulation experiments, to further consolidate the theoretical knowledge learned in the classroom. In the experiment, we have to the content of the theoretical class and the actual operation of the contrast, to clarify the simulation of the experimental data in all economic operations of the audit practice, the ins and outs of the figures and interrelationships, as well as the complete accounting process and operating
methods.
(ii) operation to improve the ability to work in practice. In the experiment, the use of a variety of information, according to the requirements of the hands to complete the work, to improve the practical ability to operate.
(c) through the experiment, master the basic skills of auditing practice.
Third, the audit software application course introduction
The course is mainly centered on the application of UFIDA A5 software, during which the teacher on board the actual demonstration of lectures, in the course, Mr. Xu screen control, the most intuitive way to the demonstration of the software application, and to achieve the effect of efficient lectures, the data is mainly from the Times Group and Hardware Company, and we are on their Fixed assets, administrative expenses and other items are reviewed to find out the loopholes and frauds in them. And put forward solutions and recommendations to make the experimental report.
Fourth, the audit software application experimental content
First of all, we carry out personal experiments, personal experiments to the teacher's own operation to start, personal experience to complete.
1, system initialization and audit data preparation;
Under the guidance of Mr. Xu, in accordance with the example of the system set up, audit projects to establish, and import the entire experimental process throughout the case, with the data conversion function to do a good job of data collection.
2, audit implementation stage;
mainly includes receivable project audit, other accounts payable audit, monetary fund analysis audit, revenue cost audit, cash account audit, fixed asset audit, management fee audit, tax inspection audit, false negative
debt, profit accounting audit, cost and expense audit, etc.;
will be the results of the above query sent to the The bottom of the draft, the use of professional judgment to form an audit opinion.
3, the end of the audit, the preparation of the balance sheet, income statement, and generate audit reports, and finally complete the audit file.
On the basis of the completion of individual experiments, we strengthened the group experiments, the Times Group's financial data to analyze and audit, and in the form of a discussion of its problems, encountered problems that do not know, timely advice to Mr. Xu, based on the teacher's professional advice, to reach an audit conclusion, and issued an objective and independent audit report. Finally, the teacher summarized the assessment of the way to end the course completion.
Fifth, the audit software application experiment summary
Although only a short five-week class, but each time we do very seriously, the progress of the experiment is completed very quickly, Mr. Xu was very patient for us to carry out the demonstration, with a strong operability and comprehension. In the course of previous auditing studies, there has always been a strong passion for learning about auditing. The mode of our experiment was that we all performed the exercise individually, and the teacher guided the students who had problems. I felt that this was a good format that did not delay the process of the whole group, but also took into account individual needs and matched the nature of our lab class. In retrospect, from the initial stage of the audit to the final stage, everything is with the mouse, keyboard and electronic data to deal with the query to the doubt or results are also directly generated by electronic manuscripts filed, a lot of work is completed within a few seconds, greatly improving the efficiency of the audit. However, computer auditing work also requires us to have careful, insight, analysis, prudence, and often have higher requirements. If the audit has been carried out to the end of such a situation, then the consequences are more serious; if the workplace, it may cause economic or other losses. Also, the work of the computer software requires us to enter a variety of conditions, if
The understanding of the software is not operated properly, it will also directly lead to errors in the audit work.
Finally, I would like to thank Mr. Xu again for his patience, careful guidance and care!
Sixth, the audit software application course recommendations
1, continue to continue this practical operation as a means to start the classroom, intuitively show students to learn the content, after all, the software application of the operation is very strong, in the computer room class greatly improved the efficiency of learning, but also mobilized the enthusiasm of the students to learn;
2, the screen control system of the computer room to be upgraded, there are often dropouts enhancement, there will often be the phenomenon of dropping out of the line, easy because of the lack of control and the phenomenon caused by the students thought anchored, reducing the efficiency of teaching and learning;
3, I hope that Mr. Xu in the future teaching process to continue to maintain such an attitude of teaching, communicate with the students, patiently on the existence of the problem of all the students to put forward to help, even if it is again simple;
Thank you for your dedication to teaching, tolerance and respect for us! We have tolerance and respect!