德勤实习生英语演讲Word文件下载.docx

德勤实习生英语演讲Word文件下载.docx

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accountingfirms,anditsbusinessinChinaistoprovidecomprehensiveaudit,tax,businessmanagementconsultingandfinancialconsultingservicesfordomesticenterprises,multinationalcompaniesandhigh-growthenterprises.Currently,DeloitteisoneoftheleadingprofessionalservicesorganizationsinChinesemainlandandHongKongandMacao,withmorethan8,000employeesinBeijing,Chongqing,Dalian,Guangzhou,Hangzhou,HongKong,Macao,Nanjing,Shanghai,Shenzhen,Suzhou,Tianjin,WuhanandXiamen.MyinternshipplaceistheauditdepartmentofDeloitteShenzhenBranch.

Onthefirstdayofthetraining,Linda,departmentmanagerofhumanresourcemanagementdepartment,putforwardstrictrequirementsforus,includingdresscode,timeconcept,trainingdisciplinethatshouldbepaidattentiontoinfuturework,whichmadeusinitiallyfeeltheprofessionandprudenceasanindependentauditprofessional.Subsequently,partnerEricintroducedthesummaryofDeloitteGlobal,DeloitteCultureandDeloitteChina,andraisedsomeexpectationsandrequirementsforusthatwewouldfocusonthreethingsduringourinternshipinDeloitte:

teamwork,interpersonalcommunicationandauditprocess.Hesaidthat60to70percentofitsaccountingfirmoperationswerecompletedinthefourmonthsfromJanuarytoApril.Therefore,inthetwo-monthinternship,wecandeeplyunderstandthelifeofCPAFirm.

ThenextthreedaysoftrainingfocusedonunderstandingandgettingfamiliarwithDeloitteauditmethods,namelyAS/2systems.Thissystemisanessentialtoolthatwewilluseeverydayinourfuturework.AllthelearningcontentiscoveredbyasetofAS/2systemself-studytutorialinEnglish,whichhasalsogreatlytestedmyabilitytoreadandunderstandinEnglish.

Afterthetrainingperiod,wewillreporttoourrespectiveassignedmanager（MIC,ManagerInCharge）.IfoundmyworkarrangementinDeloitte'

ssystem.IlearnedthatIwasgoingtobesenttoFuzhouonabusinesstripfor2weekstofollowmycolleaguesofDeloitteHongKongBranchinthefieldauditofChinaResourcesConcrete.So,onJanuary11,IdraggedmysuitcaseontoaplanetoFuzhouwiththeauditpapersandacomputerfromShenzhen,andofficiallybeganmyinternshipinDeloitte.

TheworkinFuzhouistheauditofChinaResourcesConcrete'

sthreemixingstationsinFuzhou.ChinaResourcesisacompanylistedinHongKong,soDeloitteHongKongBranchsentHongKongcolleaguesfamiliarwithHKGAAP,andShenzhenBranchsentcolleaguesfamiliarwiththemainlandaccountingsystemtocompletetheaudit,andalltheauditpapersarewritteninBothChineseandEnglish.OneofDeloitte'

scorporatecultureiscostsavingsthatrequiresallemployeestotakeeconomyclassonbusinesstripsandshouldbesharerooms（hotelroom）.SolivinginthesameroomwithaHongKongcolleaguegavemeacloseexposuretotheworkingstyleofmycolleaguesatDeloitteHongKongBranch.SinceIhavenotyetmasteredtheauditprocess,ImustoftenconsultmyHongKongpredecessors.

Afterfourdaysofdeliberation,Ifinallyhadageneralunderstandingoftheauditprocess.USTestonUnpresentedCheque&

OSTestonUnbankedReceipts（failedtest）,Cut-OffTestingonStockIn&

StockOut（OS,US）（inventorydeadlinetest）,OStestonPayrollPayment（wagepaymentovervaluationtest）,OSTestonTaxPayment（taxpaymentovervaluationtest）,OStestonPurchase（purchaseoverestimatetest）andaseriesofdetailtests,Sendandreceivingbankletters,Sendingandreceivingtheinquirylettersofaccountsreceivableandaccountspayablebetweentheauditedunitandsuppliers,customersandrelatedparties,Andthealternativetestofaccountsreceivableandaccountspayable.

（Note:

OSreferstooverstatement,andUSreferstounderstatement.）Thedetailtestistotestthespecificdetailsofallkindsoftransactions,accountbalanceandpresentation,andthepurposeistodirectlyidentifywhetherthereisamisstatementinthefinancialstatement.Mytaskistocalculatethenumberofsamplesamplesaccordingtothesampledesign.Ifitisanoverestimatetest,findtheaccountsfromtheKingdeefinancialsystemoftheauditedunit,andthenchecktheoriginalaccountingevidence;

ifitisanundervaluedtest,thecontrary:

drawouttheoriginalvouchersandsupportingdocumentsofthemanualaccounts,andthencheckthevouchersinthefinancialsystemtoseewhethertheamountissignificantlymisreported.Thisisaverydetailedjob,andrequiresamasteryofvariousfinancialsystems（theauditedunitmayuseotherversionsoffinancialsoftware,suchasYonyou）,andrequirescareandpatience.Sincethestaffofthecustomer'

sfinancedepartmenthadtousethecomputersduringtheirworkinghours,IcouldonlyusetheirlunchbreaktochecktheauditpapersofAS/2,sothelunchwasoftensolvedquickly.Later,IfoundthatifIgotfamiliarwiththefunctionofExcelformsandexporttheaccountfromKingdeesystem（ifthecustomerallowed）,itcouldsimplifymanystepsandreducealotofworkload.SincethecompanywasauditedbyDeloitteforthefirsttime,someproceduresneedtofindvouchersuntil2008.SoIoftenpiledupinthewarehouse,thewarehouseintheshuttle,feelthisisaphysicalwork.

TheMICrequiresustosendletterstoallbankdepositaccounts,includingzero-balanceaccountsandclosedaccountsforthisyear.Andcannotonlyprovethebankdepositbalance,ifthereisaloan,shouldalsoincludetheamountoftheloan.Iftheauditcolleagueandthecustomergotothebanklettercertificatetogether,thelettercertificateshouldspecifywhichyearwhichmonthwhichdaywhichcolleagueandthecustomerwhogotocarryoutthelettercertificatetogether.Ifitisnotaletter,thebankcanonlyaccepttheletter,musthaveabankreturnenvelope.IhadaDeloittestaffcardonmychestandwenttothebankswiththecashiertoaskforcertificates.Theletterofinquiryshouldbestampedwiththeofficialsealorfinancialsealoftheauditedunit.Ifthereismorethanoneletter,youwillalsoneedtocoverthesewingseal,andthengotothebanktocheckandseal.Thesamecertificationbusiness,eachbankprocessisdifferent,differentfees,therequirementsaredifferent.Somebanksarenotfamiliarwiththeprocessbecausetheyrarelyhandleacertificateinquirybusiness,whichrequiresauditorstobeveryfamiliarwiththespecificrequirements.Itisreallyagreattestforme,aninternwhohasneverhandledacertificateinquiry.Aftermanyphoneinquirieswithmycolleagues,Ifinallysuccessfullygotaletterofinquiry.TheothersweresentdirectlytotheMICbythebank.

Thebankdepositinquiryletteriscompleted,andtheaccountsreceivableandpayableinquiryletter.Duetothelargenumberofcustomers,suppliersandrelatedpartiesofthethreeauditedunits,thereceivablesandaccountspayableinquirylettersofthethreemixingstationshaveallreachedanamazingmorethan50copies.MycolleagueinHongKongaskedmetodothesubstitutiontestfirst.Sotherewasasearchintheeastintheoriginalvouchershigherthanthemountain.

ButwhenIfinishedmyfieldworkandreturnedtotheShenzhenofficeandhandedtheauditpaperstotheMIC,heseverelypointedoutthemistakes.Thesubstitutiontestshouldbeconductedonthefieldenddateandtheoriginalletterisnotwithdrawn.Andthelettercertificateshouldbestrictlyissuedandrecoveredunderourcontrol,andcannotbehandedovertothecustomerhimself,otherwiseitisaseriousviolationofauditindependence.ThecorrectapproachshouldbetotakethereplacementofthelettertotheoriginaltestforthecustomerclosetotheCompanybeforethereplacementtest,andtakethereplacementtestatthesite（ifonlythefaxorEMAILisreceived,buttheoriginaltestisnotreceived）.

AlthoughImadesuchabigmistake,buttheMICreadthatIamanintern,themainresponsibilityisnotinme,didnotblame,justletmeintheofficetodoalltheincompleteinquiriesagain.Morethan50lettersofinquiry,Ifirstneedtocallthecustomertostampitproperly,expressittoDeloitte,andthenIwillsenditoutpersonally,andkeepthemailedevidenceintotheauditmanuscript.（Thismoveistoensurethatthecorrespondencecertificateisindeedsentandsentunderourcontrol,whichshowstherigorousandstrictDeloitteaudit.）Thesetasks,whichshouldhavebeencompletedattheauditsite,wereverytroublesometocompleteintheoffice.Ittookawholeweektocompletetheworkloadthatmightbecompletedintwodaysattheauditsite.Thishastaughtmeaveryprofoundlesson.AccordingtotheMIC,"

Itisbettertobeslower,morethoroughthantorework."

Fortunately,MICisanalumnusofJiangCAI,whopersonallytaughtmealotofthings,includinghowtomakebeautifulholeswithapunchmachineandbindtheauditpapersneatlyandbeautifully.

Afteraweekoffollow-upworkintheoffice,Ihadadeeperunderstandingoftheauditprocess.ThenextfieldprojectonabusinesstriptoBeijing,undertheguidanceandleadershipofafellowseniorJiangCAIsister,becamesmoothandinteresting,andlearnedmoreandmorethings.

Finally,alltheauditworkiscompleted,andthenextdayistheNewYear'

sEve.SittingonaplanefromBeijingtomyhometown,Ireviewedthebusyandfulfilling39-dayinternship.Openthetrainingmaterials,whichclearlydescribesthesuccessoftheauditbusinesselements:

Auditorindependence.

Understandingtheentityanditsenvironment

Risk-basedapproach

Professionalskepticism

Atthatmoment,Ireallyunderstoodwhatthesefourpointsreallymean.

Thenegativeimpactofthefinancialcrisisonthebigfouraccountingfirmsh