First, the internship situation is our internship time at the beginning of this semester. At the end of last semester, with the help of my classmates, I contacted the internship unit-Guangzhou XX Certified Public Accountants, and reached an oral agreement with the other party to start work on the tenth day of the tenth lunar month. So, at the end of February this year, I started a professional internship for more than a month. It can be said that this internship is not my first professional internship. I have been to some small enterprises in the summer vacation of my freshman and sophomore year, but I still know little about the work of the accounting firm when I go to the accounting firm for the first time. So I especially cherish this internship opportunity, and I was ready to overcome all difficulties from the beginning. Guangzhou XX Certified Public Accountants is one of the most comprehensive accounting firms in Guangdong Province. Its comprehensive strength and service function rank in the top ten among more than 100 accounting firms in Guangzhou. From 2002 to 2004, it was recognized as an A-level qualified accounting firm by Guangzhou Finance Bureau and Guangzhou Institute of Certified Public Accountants for three consecutive years. Its headquarters is in Jiangnan Avenue, and I was an intern in the branch of XX Building on Yuehua Road. The branch office is not big, because the director didn't give us a detailed introduction, and I don't know much about the office, but it doesn't affect my internship at all. The director of the bureau, surnamed Huang, gave me the impression that she was a strong woman with a serious expression and good looks. She leads a team of nearly 20 people. Because some employees are free and don't work in the office at ordinary times, the specific situation is still difficult for me as a short-term intern. We interns call employees who are not much older than us brothers and sisters. Naturally, the distance between us has narrowed, and we will not be so stiff at work. On the first day of internship, Sister Pan showed us the working papers of the previous year and got familiar with the contents of the audit papers. I read some papers and found that most of the business objects of the office are administrative institutions, and there are no accounts related to manufacturing expenses and production costs in the papers, which are precisely the weaknesses of my professional theory. In the later internship days, I never participated in the audit of these accounts, so that this piece of professional knowledge has not been reviewed and further consolidated by practice. Senior brothers and sisters' working ability has been affirmed, and Huang Suo seems to have a good impression on the students of Guangnormal University. Why do you say that? Because that afternoon, she arranged for me and my classmate Kuang to go out with Brother Li and Brother Peng. Of course, this is because of the need for manpower. This time I went to a public institution in Guangzhou, with two institutions, XX Bureau and XX Training Center. I assisted Li Ge in handling the income tax settlement of XX Bureau. When we set out, we must prepare audit working papers, audit agreements (in duplicate), management reports, labor situation tables, calculators, pencil boxes and other related materials and tools. Portable computers are also necessary. At present, most enterprises and institutions use computers to keep accounts, and not all the information is printed out. In addition, copying the materials back to the computer also provides convenience for us to write audit reports. And some customers still need us to issue audit reports on the spot, so we must work in the audit unit for a few days until the work is completed. In our institute, if the audited unit has a small business volume and little accounting information, it will generally take the information back to the institute for review. It is in this case that I got more exercise opportunities and laid a solid foundation for me to go out in the field again. Attendance audit is the audit of the annual financial statements of XX Science and Technology Development Center. For me, the audit of accounting statements is relatively simple compared with the audit of income tax settlement. Almost every time, the predecessor is different. This time, it's Brother Shen. He patiently instructed me to check accounts receivable, accounts payable and other current accounts together and pay attention to whether the amount in the account table has been reclassified. Because the internal control system of the audited entity has been established and well implemented, the workload of substantive testing can be reduced. So Brother Shen just asked me to check the vouchers of 1, 3, 6, 9, 12 * *. Because the business volume of the center is not large, the accountant has done a good job, so the investigation is relatively smooth. I first took the number of statements, checked the account books, compiled the audit list and checked the vouchers. All the way down, I finally have to go back and write an audit report. During my internship, the most influential and longest audit was the audit of the income tax settlement and financial revenue and expenditure of XX village economic cooperative, which was also my most fulfilling experience. The audit task is fourteen branches and one association, of which I completed one association under the guidance of my senior brother, assisted my senior brother in completing the other, and wrote the tax audit report and financial revenue and expenditure report of these two associations. Of course, I still have to go through three levels of review and improve at all levels before I can pass. This audit not only tested my communication skills, but also challenged my professional knowledge. The accountants in the club are all villagers, most of them are elderly accountants, and they are honest and frank, so it is difficult to communicate according to my seniors' words, especially in the club I tried alone. I discussed a problem several times and still couldn't reach an agreement. Finally, my senior helped me convince him. The day before I left, my brother told me that this audit was something I had never studied before, so I had to scrutinize the audit report of the village collective in advance and get to know the relevant audit report of the village last year, such as the resignation report. The village economic cooperative abides by the accounting system of the village collective economic organization. I don't understand it, and I have never been exposed to many accounts involved. Accounting treatment is also different from what I usually learn, so I have to turn to books. At this time, I found that there was no such content in my professional book. Fortunately, my brother came prepared and brought the accounting system of the village collective economic organization. After understanding the relevant content, I began to work. If I really don't understand, please ask my brother. Second, summing up the interns who survived for more than a month, they really gained a lot and felt a lot. It enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class at all, broaden our horizons and broaden our knowledge, and lay a solid foundation for us to further move towards society in the future. At the same time, practice is an attempt to apply the theoretical knowledge we have learned to practice. As the saying goes, "Too shallow to understand anything." During my internship, I deeply felt the shallowness of my knowledge and the lack of professional knowledge in practical application, and also deeply felt the importance of solid professional basic skills, and realized the importance of constantly updating knowledge and flexibly using knowledge, as well as the necessity of forming and accumulating specific operational skills in my work. We also recognize the importance of entering the society, properly handle the relationship between good people and the superior departments, leaders, colleagues and subordinate departments.