Audit of certified public accountants means that certified public accountants are entrusted by law to independently examine the accounting statements and related materials of the audited units and express their audit opinions. They objectively and fairly evaluate whether the contents of financial reports are true and fair through a comprehensive audit of financial reports with accounting statements as the main content, so as to provide forensic services for investors, creditors, the public and other stakeholders and bear corresponding legal responsibilities.
Matters needing attention in audit practice of accounting firms: 1, hard work and diligence, starting from cleaning, serving tea and pouring water, running in the field, arriving at work early and leaving late after work; 2. Active consultation, including learning the use of daily office software and audit software; Be considerate of your colleagues when asking questions. Everyone in this industry is very busy, so it is best to think independently before asking questions. Or sort out a certain number of questions and then concentrate on making an appointment to ask questions; 3. All assigned matters, regardless of your handling results, should be reported immediately; Don't attach too much importance to the internship program. The project that needs the most people may be the one that can get you involved.
Sometimes when you come to a project that interests you, but you can't participate, it's a waste of time; Through practice, I mainly understand the working environment, get familiar with the working process and get exercise in practice.