G******8
发帖数: 87 | 1 同学们最近讨论的都很学术，看起来正反两方也都讲的头头是道。我从没做过public
accounting， 关于auditing是不是joke我先不妄加定论，但是我也是觉得auditor 是
很多都是打酱油的。
公司里做的瞧不起auditor通常是因为很多时候auditor问出来的问题挺幼稚的，而且是
已经在前几年回答过N次的。我觉得这主要是auditing manager的责任，在做一个
engagement前，manager应该bring the team up to speed. 很多时候下面的staff或者
senior都是第一次接触这个client，所以有点茫然，作为一个manager应该是知识全面
的有经验的能手，能够把大多数问题在内部回答掉，而不要去麻烦客户。可是现实中很
多manager都是靠资历而不是能力上的位，所以如果manager也在瞎混，下面的人又怎么
能ask the right question呢? 兵熊熊一个，将熊熊一窝。
当然，一个 auditing team 总有一到两个算是比较拎得清，比较聪明的auditor，会给
我们留下很好的印象，通常这个 aud... 阅读全帖 |
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g**********2
发帖数: 2408 | 3 这个分析很有意思。呵呵
我昨天就分析了，这九家公司不可能包括新东方
Web Stocks Slip on Delisting Concerns: China Overnight
By Belinda Cao & Victoria Stilwell - Dec 4, 2012 5:11 PM GMT-0500
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QUEUE
Q
Most Chinese stocks fell in New York, led by Internet companies, after U.S.
regulators accused units of the Big Four auditors of refusing to cooperate
on a fraud probe of China-based companies.
The Bloomberg China-US Equity Index of the most-traded Chinese shares in the
U.S. dipped 0.1 ... 阅读全帖 |
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j*m
发帖数: 833 | 4 Expenditures. The auditor calculates your living expenses by totaling up the
credit charges you paid, checks you wrote, and adding known or estimated
expenses you paid by cash. If the total is greater than your tax-reported
income, the auditor will suspect fraud. Auditors can refer to statistical
reference books showing average costs of various necessities such as food
and shelter in your community.
To counter this, explain where you got the money to pay your bills. It could
be savings from prio... 阅读全帖 |
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h*****g
发帖数: 596 | 5 http://www.accountingtoday.com/news/New-IRS-1099K-Requirements-
New 1099-K Requirements Can’t Be Ignored
Print
Email
Reprints
inShare
March 16, 2012
By Roger Russell, Senior Editor, Accounting Today
This is the first year that the IRS requires payments made with a credit or
debit card to be reported by merchants who processed more than $20,000 and
200 transactions.
Like what you see? Click here to sign up for Accounting Today's daily
newsletter to get the latest news and behind the scenes commen... 阅读全帖 |
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r***l
发帖数: 9084 | 6 刚才我帖子里面有人提到deer,就从这里说起吧。
deer别说我今年还真看过，先大概说几点deer的疑点
1. deer去年12月就有负面谣言，导致股票大幅下跌
2. deer的dividend只是去年发过4次，每次0.05c,今年没有再发过
3. deer的auditor不是4大，这个很重要的，如果一个公司业绩良好，愿意为自己的股
价体现做出努力，是不会吝啬那点钱请四大做auditor的。 当然即使请了4大也不代表
就肯定真实（比如东南融通)，但不请4大audit我是绝对不买的。诸位买中钙一定先搞
清楚auditor是谁。bidu/sohu/ntes/sina/yoku这些都是四大audit的。
4. 这点最重要，因为上面1,2点都是事后诸葛亮。判断公司真实性还是需要搞清楚是不
是有真实的business. deer搞什么的？买什么东西？营销怎么样？我真不知道。我查了
，啥也查不到，也没法起码有个概念。
小中钙的确要很小心，有了3,4两点，我就不可能碰了。
再对比xin
1. 我买之前反正没有任何谣言，之后也没有过
2. 促使我最后买的原因就是declare regular divi... 阅读全帖 |
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e******v
发帖数: 99 | 7 关于文中提到的疑问：
“现在已经两个多月过去了，一点消息都没有收到。网上查，都是建议不要去管不要去
催，不要试图联系IRS的人。说不定28个月之后这个case就close了然后我就没事了”
网上搜到的典型问答是这样的：
I am being audited and I haven't heard from the auditor for months. What can
I do to get the audit over with?
Why do anything? IRS auditors are instructed to close audits within 28
months of the date you filed your tax return or the date it was due (April
15), whichever is later. For example, if you filed your 2009 return on April
15, 2010, the IRS wants the audit completed by August 15,... 阅读全帖 |
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e******v
发帖数: 99 | 8 关于文中提到的疑问：
“现在已经两个多月过去了，一点消息都没有收到。网上查，都是建议不要去管不要去
催，不要试图联系IRS的人。说不定28个月之后这个case就close了然后我就没事了”
网上搜到的典型问答是这样的：
I am being audited and I haven't heard from the auditor for months. What can
I do to get the audit over with?
Why do anything? IRS auditors are instructed to close audits within 28
months of the date you filed your tax return or the date it was due (April
15), whichever is later. For example, if you filed your 2009 return on April
15, 2010, the IRS wants the audit completed by August 15,... 阅读全帖 |
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x**g
发帖数: 807 | 9 恭喜楼上2位。 能谈谈学aud的经验吗？第一章很难理解， 有一题，想请帮忙理解。
a principal auditor decides not to refer to the audit of another cpa who
audited a subsidiary of the principal auditor;s client. after making
inquiries about the other cpa's professional reputation and independence,
the principal auditor most likely would;
a. add an explanatory paragraph to the auditor's report indicating that the
subsidiary's financial statements are not material tothe consolidated
financial statements.
b. document in the engagement lett... 阅读全帖 |
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n*******p
发帖数: 231 | 10 同时得到两个offer，都是entry level，都是state job
一个是state auditor，主要是去audit不同的state agency，待两年，有可能去作IT
audit，或者去某个心仪的agency当compliance officer或者accountant。
另一个是tax auditor，主要是audit不同的tax return，开始是个税，慢慢会去作
complicated tax audit，corp 或者international tax audit。
个人更喜欢tax auditor的这个offer，但是这个起步的level要比第一个低一个级别，
因此一年少pay 7000美金。而且不知道经验能不能qualify我拿到cpa，第一个offer明
确两年之后拿到cpa license。考过了cpa，不拿license感觉有点可惜。
第一个要5月份开始工作。这样我可以回家过年，并且和老哥一起在美国旅游。我们兄
妹很久没有在一起了。第二个下下个星期就要开始了。基本上头6个星期都没有day off
的可能性。
老公，老爸，老妈，老哥都让我不要担心钱的问... 阅读全帖 |
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s*******t
发帖数: 3895 | 11 默认这个版上都是mm了？抠脚大汉在这里真难混啊。
“熟练掌握”的意义对于accountant和auditor是不同的。对于公司的accountant来说
，给你一个oracle或者SAP，你要知道进哪个模块，点开哪个界面，在哪一栏里输入什
么东西，这是你日常的工作，这样细致的操作，当然需要一两个月的培训。
但是对于auditor来说，“熟练掌握”完全不是这个意思。对于auditor来说，熟练掌握
更多的是了解你的控制流程，知道你这个流程是干什么用的，并且通过测试input和
output(processing可能需要IT auditor参与）来保证系统和流程的有效性。这样的测
试，都是必须建立在对这个系统或者流程充分了解的基础上的，否则你根本就不知道测
什么，怎么测。
所以对于auditor来说，最有挑战性的一点我觉得就是快速了解客户的系统和流程，在
和客户开完会议，获得相关的policies and procedures之后，就能够在很短的时间内
说出这个系统或流程的主要功能，数据流向，以及识别出该系统或流程可能存在的错误
或者舞弊的风险。客户可没有时间给你auditor进行一个月培... 阅读全帖 |
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l****i
发帖数: 4609 | 14 这个股票我5 块多买的，7 块多出的,这个我买了的第二天还是第三天就涨了，根据TA
就是赚个快钱，没有打算hold 超过一个月
看下面这篇文章，没出的可能会非常不幸，看起来象个空壳公司？
A Troubling Visit To Cleantech Solutions
Wednesday, Nov 21, 2012, 9:22 AM ET | About: CLNT | Includes: CEAI
Richard Pearson
I am an activist investor in US and Chinese stocks. I was previously an
investment banker in New York Hong Kong and London for 9 years, focused on
Equity Capital Markets. I look at both long ideas and short ideas and
typically focus on a small number on names where I can spend the ... 阅读全帖 |
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H*****r
发帖数: 764 | 15 An audit of Ohio State University's compliance department in November found
that it was not doing enough to monitor the use of cars, uniforms and
equipment by athletes.
A month later, OSU suspended six football players for violating NCAA rules
by trading or selling memorabilia for tattoos. And in March, coach Jim
Tressel admitted to a serious NCAA violation of his own by not reporting
that he knew about the player violations. He resigned on Monday.
Now, OSU President E. Gordon Gee says universit... 阅读全帖 |
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f*******p
发帖数: 521 | 16 84 我与OCEF的故事 by 刘旺新(p117)
中文：
我与OCEF的故事
自2004年开始，我有幸接触到了海外中国教育基金会的助学工作。那时，我从部队转业
进教育系统工作不久，这年的暑假，我遇到了海外中国教育基金会派来的第一个监察员
—北京市高级工程师周监察员。他那无私奉献、艰苦朴素和执着顽强的工作精神，深深
地打动了我。从那时起，我一直协助该资助点协调员戴毛香老师的助学工作，无论严寒
酷暑，只要工作需要，我都陪同戴老师进行家访、调查、照相等助学事项。
2008年春季，已退休的戴老师由于身体状况欠佳，并准备随儿迁住外地，临行前，戴老
师把助学的工作重担交给了我。2008年秋，我自愿申请担任了该资助点的协调员。
在我的助学工作中，先后接待了衡山县的邱监察员（2007年）、上海市社科院的曾监察
员（2009年8月）和2011年到本资助点的北京市刘秀监察员（两人）。他们不畏恶劣的
自然气候条件，艰辛地走访受资助的贫困学生家庭和图书资助的边远学校。白天家访调
查，晚上整理调查资料到深夜，但谁也没有被困难压倒。我们都怀着一个共同的心愿：
帮助别人，快乐自己，让海基会的每一分钱用到最贫... 阅读全帖 |
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f*******p
发帖数: 521 | 17 84 我与OCEF的故事 by 刘旺新(p117)
中文：
我与OCEF的故事
自2004年开始，我有幸接触到了海外中国教育基金会的助学工作。那时，我从部队转业
进教育系统工作不久，这年的暑假，我遇到了海外中国教育基金会派来的第一个监察员
—北京市高级工程师周监察员。他那无私奉献、艰苦朴素和执着顽强的工作精神，深深
地打动了我。从那时起，我一直协助该资助点协调员戴毛香老师的助学工作，无论严寒
酷暑，只要工作需要，我都陪同戴老师进行家访、调查、照相等助学事项。
2008年春季，已退休的戴老师由于身体状况欠佳，并准备随儿迁住外地，临行前，戴老
师把助学的工作重担交给了我。2008年秋，我自愿申请担任了该资助点的协调员。
在我的助学工作中，先后接待了衡山县的邱监察员（2007年）、上海市社科院的曾监察
员（2009年8月）和2011年到本资助点的北京市刘秀监察员（两人）。他们不畏恶劣的
自然气候条件，艰辛地走访受资助的贫困学生家庭和图书资助的边远学校。白天家访调
查，晚上整理调查资料到深夜，但谁也没有被困难压倒。我们都怀着一个共同的心愿：
帮助别人，快乐自己，让海基会的每一分钱用到最贫... 阅读全帖 |
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c******a
发帖数: 211 | 18 对Audting这部分不太懂，请教一下。
记得当时Apple好像说adopt new policy，review the appointment of its
independent auditor every five years。换auditor的费用除了SEC filing fee，还
有很多其他的费用吗，很多吗？ 大的公司好像不经常换auditor，不知为什么？ 如果还原来的auditor没有disagreement前提下，换了新的auditor不更增加financial statements的信用吗？
被lay...KPMG则是全面的lay,不管performance...KPMG |
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m******o
发帖数: 162 | 19 I am a little bit confused by your explanations.
I guess I should rephrase my questions:
1. Do auditors usually prepare "Notes to financial statements" and include
them as part of the auditors' report?
Our auditors' report is like a booklet, includes the notes similar to what I
can find in our parent company's annual report. Is the auditing firm not
required to do that at all, and our auditors just do us a favor by doing
that?
2.If answer to #1 is yes, then what's the major difference between th... 阅读全帖 |
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f*******p
发帖数: 521 | 20 84 我与OCEF的故事 by 刘旺新(p117)
中文：
我与OCEF的故事
自2004年开始，我有幸接触到了海外中国教育基金会的助学工作。那时，我从部队转业
进教育系统工作不久，这年的暑假，我遇到了海外中国教育基金会派来的第一个监察员
—北京市高级工程师周监察员。他那无私奉献、艰苦朴素和执着顽强的工作精神，深深
地打动了我。从那时起，我一直协助该资助点协调员戴毛香老师的助学工作，无论严寒
酷暑，只要工作需要，我都陪同戴老师进行家访、调查、照相等助学事项。
2008年春季，已退休的戴老师由于身体状况欠佳，并准备随儿迁住外地，临行前，戴老
师把助学的工作重担交给了我。2008年秋，我自愿申请担任了该资助点的协调员。
在我的助学工作中，先后接待了衡山县的邱监察员（2007年）、上海市社科院的曾监察
员（2009年8月）和2011年到本资助点的北京市刘秀监察员（两人）。他们不畏恶劣的
自然气候条件，艰辛地走访受资助的贫困学生家庭和图书资助的边远学校。白天家访调
查，晚上整理调查资料到深夜，但谁也没有被困难压倒。我们都怀着一个共同的心愿：
帮助别人，快乐自己，让海基会的每一分钱用到最贫... 阅读全帖 |
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h**G
发帖数: 9825 | 21 Internal Revenue Agent
Agents of the Abusive Transactions Group will be conducting examinations
of individuals, sole proprietorships, small corporations, partnerships
and fiduciaries.
This group specifically goes after taxpayers who generally have higher
incomes than most taxpayers, need to file more tax forms, and generally
need to rely more on paid tax preparers.
But even if you aren’t wealthy, don’t operate a cash business, and you
don’t have a CPA filing reams of forms for you, you still can... 阅读全帖 |
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h**G
发帖数: 9825 | 22 【 以下文字转载自 ebiz 讨论区 】
发信人: heWG (我要减肥！！！), 信区: ebiz
标 题: 8 Invitations to an IRS Audit
发信站: BBS 未名空间站 (Wed Feb 23 11:47:04 2011, 美东)
Internal Revenue Agent
Agents of the Abusive Transactions Group will be conducting examinations
of individuals, sole proprietorships, small corporations, partnerships
and fiduciaries.
This group specifically goes after taxpayers who generally have higher
incomes than most taxpayers, need to file more tax forms, and generally
need to rely more on paid tax preparers.... 阅读全帖 |
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g********0
发帖数: 173 | 23 IT Auditor career track: IT Auditor - Sr. IT Auditor -IT Auditor Director.
You might need to take CISA exam.
No relationship with traditional IT jobs. |
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s*********4
发帖数: 1980 | 24 DYP,国内的多元印刷,有一笔$3M的钱不肯向auditor Deloitte说明用途,吵翻了,然后把
auditor给fire掉了,现在正忙着找新的auditor.公司的两个高层被换,应该是因为对这
次危机应对得太差.这笔钱对DYP并不多,在中国用在什么上也可以猜个大概,采用fire
auditor的方式太得不偿失了. |
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l*********m
发帖数: 16971 | 25 http://www.cnbc.com/id/101279529?__source=yahoo%7Cfinance%7Chea
Investors have shown signs in the latter part of 2013 that they are ready to
overcome their fear of Chinese stocks. That's a big change in risk appetite
for what had become a "don't touch" list of U.S. listings from the hottest
overseas market.
In 2010 alone, thirty-eight Chinese companies listed on U.S. exchanges. But
by 2011, allegations of fraud by short-sellers, auditor resignations, stock
delistings and investigations by the SE... 阅读全帖 |
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s******g
发帖数: 654 | 26 I think this should help you guys with the IRS auditors' drama/game.
Have fun.
http://www.openforum.com/idea-hub/topics/money/article/8-invita
Dec 27, 2010 -
If you aren’t thinking about a tax audit, you should be. They can be a
nightmare even if you’re completely honest.
Thanks to the staggering federal deficit, the IRS is trying to close the $
300 billion gap between what Americans pay in taxes and what the government
thinks we should have paid. You aren’t paranoid if someone is really out
get... 阅读全帖 |
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n*******p
发帖数: 231 | 27 我1月20号考得AUD。1月20号考的，1月3号开始复习。全天8个小时包括周末，早上10点到晚上8点，中间1个小时吃饭。用书Wiley CPA Review。分数82。
（1）Wiley CPA Review有review text，multiple choice, simulation ,answers and explanations四部分。拿到书第一遍从做multiple choice开始，这个过程相当痛苦，因为需要克制去翻看前面的text review部分。这个过程主要是发现我的大的弱项在什么地方，我的大弱项是在internal control。掐时间每30个题一个break，因为AUD没有计算，时间上我都能控制在45-60分钟之内。30道题做完之后，只把答案标出来，知道对和错，不要去看答案解释。做题的时候，答案标注在另外的一个答题纸上，书是干净的。整个章节做完之后，我手里有一张标了正确答案跟我的选择的答题纸。我不知道别人如何，但是我自己的经验是要么我就是连错，要么就是连对。这个时候去有根据得查找相关的text部分review。
（2）Wiley有一个很好的地方是，它把题目的考... 阅读全帖 |
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n*********r
发帖数: 202 | 28 应该不会啊，很多我认识的external financial auditor, external IT auditor都回
去做internal aduit了。就人数来说,operaitonal auditor在internal aduit里面也不
占多数啊，我都知道有的公司IA里面完全没有operaitonal auditor，但是必须要有
financial 和IT 啊。但是没有听说过公司里只要operation testing的啊。公司的
operation 总是和什么相关的，financial 和IT 是主要的嘛，也有compliance,那个要
对相关的law/reg 很熟悉。
也许我知道的不全面。 |
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G******8
发帖数: 87 | 29 我倒从来没有觉得这个和IRS有任何关系。为什么要和IRS 对抗啊？
公司所有的entities 都是 Limited Partnerships ,所有的 K1 items 都是 pass-
through到最终的individual shareholders level,我们不会想法设法去逃税的。之所
以公司更看重四大的tax是因为他们确实是expert，懂得是比我们多，这和IRS没任何关
系。要说到对抗，应该更多的是和SEC，因为SEC条例复杂，一不小心就会过界。
auditor作为监督检查我们的，可以问问题，有一种assurance procedure就是
interview the client, 这个我们都是配合的。但是要懂得 ask the right questions
, 而且在问问题之前要先自己研究一下，多看去年的work paper， 对问题大体有个概
念后再问。很多时候 auditor 冲到我们这里问出一堆完全应该是Senior auditor 或者
audit manager回答的educational 问题是不是很离谱啊？对待聪明的auditor，你问
一百个... 阅读全帖 |
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m******1
发帖数: 86 | 30 I thought I made my point clear but I don't mind give it another try.
In all of my below explanation, financial statements mean financial reports
and footnotes. They are integrated part and should ONLY be management's
responsibility, NO exception!
Under no circumstance should auditor prepare financial statements for
clients. Your company could engage any consultant (even your current CPA
firms) to prepare footnotes on your behalf. However, the consultant had to
be independent, which means you c... 阅读全帖 |
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n***y
发帖数: 1675 | 31 What to Know About the Big Four Before Accepting an Offer
by Barrett Brooks• Posted inBlog, Business & Careers
原文链接如下：
http://livingformonday.com/business-and-careers/big-four-basics
It’s finally time to apply for a job (or maybe even to accept/decline an
offer) or make a career change – something you’ve been looking forward to
for a long time. Your background or major in accounting, finance, or
economics has prepared you with a desirable skillset and a valuable degree.
It’s decision time ... 阅读全帖 |
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l****z
发帖数: 29846 | 32 http://online.wsj.com/articles/accounting-firm-must-face-fdic-s
A federal judge said PricewaterhouseCoopers LLP must face the Federal
Deposit Insurance Corp.'s $1 billion lawsuit that alleges the accounting
firm failed to catch the massive fraud that brought down Colonial Bank, one
of the largest bank collapses in U.S. history.
Judge W. Keith Watkins of the U.S. District Court in Montgomery, Ala., said
Tuesday that the FDIC's theory that the auditor's failure to uncover the
fraud was "plausible"... 阅读全帖 |
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K******L
发帖数: 105 | 33 来自主题: Accounting版 - 跳槽的建议 大妈一枚两娃，刚刚在中等firm熬满了2年的external auditor的经验，刚提升为
incharge auditor。马上1月份就是auditor的忙季了，想着估计太累了，熬不下来。就
试了试发简历，想看看有没有面试。没想到收到了两个大公司的senior internal
auditor的面试电话邀请（都有up to 40%的全球出差），还有一个大学的 federal
fund senior accountant. 从来没有接触过IA，身边也没朋友做过，想问问这几个机会
哪一个比较合适我的情况？ IA如果不出差在公司时，都很忙吗？
另外IA职位在给我的email里都问到了salary expectation, 我现在salary不高，我查
了一下两家公司的senior IA 都在70000-85000. 我在说期望薪水是根据我目前的
salary加个15%-20% 还是说一个75000？
谢谢大家！ |
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y***e
发帖数: 676 | 34 美国人真认为把现钞做成砖头就可以帮助重建啊
http://www.latimes.com/news/nationworld/world/la-fg-missing-bil
Missing Iraq money may have been stolen, auditors say
U.S. Defense officials still cannot say what happened to $6.6 billion, sent
by the planeload in cash and intended for Iraq's reconstruction after the
start of the war.
By Paul Richter, Los Angeles Times
June 13, 2011
Reporting from Washington—
After the U.S.-led invasion of Iraq in March 2003, the George W. Bush
administration flooded the conquered country w... 阅读全帖 |
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d*******r
发帖数: 3875 | 35 Oil Tanker’s Drift to Mumbai Beach Exposes Indian Security Woes
2011-08-16 18:30:01.1 GMT
By Siddharth Philip and James Rupert
Aug. 17 (Bloomberg) -- The oil tanker that India towed off
a Mumbai beach this week after it had drifted undetected through
coastal defenses underscored the country’s continued
vulnerability three years after a seaborne terrorist attack.
Salvage tugs fixed lines to the 76-meter-long M.T. Pavit
and pulled it away from the shore Aug. 15, six weeks after its
crew ... 阅读全帖 |
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d***h
发帖数: 97 | 36 Billions in Hidden Riches for Family of Chinese Leader
http://www.nytimes.com/2012/10/26/business/global/family-of-wen
BEIJING — The mother of China’s prime minister was a schoolteacher in
northern China. His father was ordered to tend pigs in one of Mao’s
political campaigns. And during childhood, “my family was extremely poor,”
the prime minister, Wen Jiabao, said in a speech last year.
But now 90, the prime minister’s mother, Yang Zhiyun, not only left
poverty behind — she became outright ric... 阅读全帖 |
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a***e
发帖数: 38850 | 37 【 以下文字转载自 Accounting 讨论区 】
发信人: kiz (泥偶), 信区: Accounting
标 题: 经济好转了，工作还是蛮好找的，被LayOff最好一个月内找到工作
发信站: BBS 未名空间站 (Tue May 14 14:04:57 2013, 美东)
我是3.8号被Lay Off的，最明显的迹象是business season不忙，二月份也没有加班的
时後。
现在想想当时自己还是很勇敢。 当天被lay off的时候，忍住悲痛，勇敢的走进
Partner的办公室，跟他们哭诉如果现在被layoff会马上遣返回国。希望他们能把我放
上non-pay leave.本来想要三个月，可是HR只能给一个月。 死中求活，总算有了两个
月的时间。其实自己心里也知道到时候可能需要recent paycheck,这个问题比较难解决
。但是当时顾及不了那么多了，没有non-pay leave基本就是4.8号就要回国了。 老板
都很nice,这也是几十个人的小公司的好处，如果和大老板平时关系比较好，很多事情
可以work around.虽然不能继续雇佣我，但是也帮了我很多忙。
然... 阅读全帖 |
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b*****d
发帖数: 61690 | 38 NSF如果audit你们学校的话，就会把这个列出来，让学校整改。我建议你联系你们OSP
，问他们怎么补救。
看这个Columbia的审计报告。
The auditors found that costs Columbia charged to its NSF sponsored
agreements did not always comply with applicable Federal and NSF award
requirements. The auditors questioned $1,201,755 of costs claimed on 53 NSF
awards. Specifically, the auditors noted: $774,976 in senior personnel
salary charges that exceeded NSF's two-month limit;
https://www.nsf.gov/oig/_pdf/16-1-021_Columbia_University.pdf |
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m******e
发帖数: 135 | 39 Audit的整个流程中第一步就是audit planning,这其中又包括understanding client’
s business, understanding internal control, preliminary analytical
procedures, assess IR, CR, DR (detection risk), fraud risk.
请教的问题:
1.如果是一个大的engagement, 一个大的audit team来做整个case，整个audit
planning一般是由senior auditor来做，associates只需要完成audit planning后面的
substantive test，test of internal control etc.吗？
2.谁assess IR, CR, DR, fraud risk?是senior auditor一个人?还是整个team聚在一
起讨论, 搞brainstorming, senior auditor再综合大家的意见作出评估呢？
多谢大家的回答，先掬一躬！ |
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w*******g
发帖数: 125 | 40 Please comment on my resume:
EXPERIENCE
Auditor Principal Aug. 2007 — Jul. 2009
******** audit department ****city, China
•Served as Auditor-in-Charge in four projects with overall revenue (budget) about $** million.
•Coordinated up to 5 auditors: assigned tasks, recommended
improvements based on audit working paper, streamlined audit processes and controlled schedule.
•Two projects honored national excellence for high quality; saved 10% cost by reducing au |
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s*******t
发帖数: 3895 | 41 我不是楼主啊。。。我才刚工作，暂时公司还不想抛弃我。。。
滚蛋的意思是法办，我还和legal counsel一起搞了份那个员工的证词什么的，我这边
也要出不少审计证据。剩下的事情就是公司律师的事情了，不是我一个小auditor的事
情了。花点点小钱雇了我这个小auditor，结果帮公司避免了几十万上百万的资金挪用
，还避免了数额不详的政府penalty，不知道算不算创造价值了。在面对政府的高额
penalty的压力下，公司对待这些事情还是很认真的。没有我们这些讨人厌的小auditor
过去骚扰骚扰，那些部门里死气沉沉的老员工，有几个愿意去发现问题，改变做了好几
年的流程~ |
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T*****r
发帖数: 207 | 42 It is very complicated to explain.....but it basically means that the
deed, which denotes ownership or who owns the property, has not been
recorded at the Franklin County Auditors office. Once a house changes
hands, the transaction has to be legally recorded at the Franklin Cnty
Auditors department. Then it becomes part of the legal ownership of the
property.
This property, the deed has not been recorded at the auditors dept. yet.
Since there are so many of these foreclosed properties, it has |
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b********t
发帖数: 1776 | 43 Rule of thumb: when investing in a chinese company, find the company
auditor's name. If the auditor is not big 4, then just forget it.
RINO's auditor: Moore, Stephens Wurth Frazer and Torbet, LLP |
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f**********8
发帖数: 326 | 44 There is no such "100% real" exist. Those financial forms (balance sheet,
cash flow etc) are created by auditors, who are hired by the companies.
They serve for the companies' best interest. Sina, the biggest internet
company in China, absolutely would hire the most credible auditors in the
world. There is little change for those auditors to make mistake in
creating those form and to be targeted by unprofessionals outside. This
correction is a normal correction, but with high column. If it close... 阅读全帖 |
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c***1
发帖数: 3281 | 45 Maddoff不是一般人。卖的是他个人的名誉。他之前是nasdaq的主席（还是副主席？）
，人家一看到他的名字，就可以投钱了，根本不用看record. emergent fund managers
就不一样了，record只是第一步,离拿到大钱还很远。
auditors也看大顾客脸色的啊，怎么可以随便质问身份地位那么高的人物呢。 而且骗
这种大钱，肯定是有办法瞒过一般auditors的，要不arthur anderson那么大的auditor
当时也不会被enron拖下水了
GROCERY |
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f*******i
发帖数: 8492 | 46 可能很多人都不知道，SEC是不能直接查中国公司的会计账目的，只能由auditor查。而
根据中国法律SEC又不能查在中国的audit firm的文件。换句话来说，新东方这事情是
清不了的了
去年浑水出报告搞sino forest的时候，SEC和PCAOB就跟中国证监会提出，要查直接中
国公司的audit文件，到现在还没达成agreement
前段时间SEC要调查一家上海公司，Deloitte说根据中国法律，不能给SEC提供audit文
件。SEC已经就这件事起诉Deloitte了，估计陆陆续续还要搞一些中国公司。这次新东
方的auditor又是Deloitte，不知道他家打算怎么应对。
水很深的，最好不要碰。
http://www.sec.gov/news/press/2012/2012-87.htm
http://www.sec.gov/news/press/2012/2012-59.htm
去年出事的sino forest auditor是E&Y，但是账目也是不清不楚的，现在已经申请破产
保护了 |
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y***t
发帖数: 644 | 47 如果是这样的话，不用等到29日就会新低了。我上次看了market watch上那篇关于
auditor quit的文章，按照历史纪录，auditor quit公司最后有可能会被delist, 虽然
auditor quit是很罕见的情况。 |
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p**e
发帖数: 27 | 48 昨天刚刚收到了Audit通知。核心问题O*NET上面的“Auditor”职位说仅需要本科和两
年工作经验，我的招聘广告说的四年+Master。可是我的职位是 Internal Audit
Manager，一个Manager职位要四年+Master不合理么？我找了一下其他公司公开的招聘
广告，类似职位都要8年以上经验，不过学历到时本科的居多。律师建议找个CIA协会的
人写封信，不知道这个是否是合理的supporting。板上那位有类似的经验么？恳请您不
吝赐教。谢谢大家！
下面是律师邮件：
Yesterday we received a random audit selection notification for your
currently pending PERM case with DOL. This is a standard audit request (
requesting proof of recruitment and recruitment result) that is not targeted
for any one particular issue so y... 阅读全帖 |
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s***i
发帖数: 1443 | 49 欢迎转发～～
Global Health Leadership Program 2011
http://www.ghlp.m.u-tokyo.ac.jp/
Be an Agent for Change
-Building capacity for creating sustainable paradigm shifts.
The purpose of the Global Health Leadership Program is to foster the
leadership capacity of its participants by providing them with a world-class
education comprised of robust academic research and cutting-edge best
practices. GHLP graduates will enhance the well-being of human life by
collaborating on the creation of a sustainable para... 阅读全帖 |
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C**K
发帖数: 3672 | 50 昨天auditor剛來過, 聽auditor說新的program已經不讓做spray foam了(too$$).
而且我發現rebate越來越嚴格了, 規矩越來越多, 給的少了一半, 比如說以前
contractor估價是$2k, auditor現在說必須按照他們估的價來作(因為有些contractor
大撈一筆?), 而他估的居然變成$1k. |
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