n***y
发帖数: 1675 | 1 这个是全英文写的，本意是将来混上senior之后，拿来帮助初来乍到的老美staff 1 适
应公司和team用的。不过想想，发在这里，大家一起看看也不错。以后我有啥想到的好
的建议，还会更新上来。
Most common tickmark you will see:
w/o/e – without exception
F – Foots, w/o/e
CF – Crossfoot, w/o/e
i – Immaterial
m – Immaterial
Rc – Recalculated, w/o/e
Rx – Recalculated, w/o/e
Most common terms:
PBC – Prepared by Client
PBEY – Prepared by EY
w/ - with
wps – workpapers
PDW – per discussion with
w/f/r – waive further review
Working tips:
1. Always cover the scope you write on your workpapers, or when you make
copies
2. Try to read the notes in last year workpapers, and the worksteps in GAMx
first
3. Spend around half an hour to see if you understand the testing strategy
and the logic behind it. If can’t figure it out by yourself, or do not
understand what you are doing at all, ask senior/staff 2 for help
4. If you believe the material you had on hand is ready for testing, but you
run into questions, try to accumulate 3-5 questions and ask senior at once
(this is crucial during busy season, but you can ask senior any time for
other time frame)
5. For technique GAMx questions, always turn to staff 2 for help first, then
senior
6. Always keep your CYA pocket for additional support documents we obtained
from client, but didn’t retain in our workpapers (CYA = Cover Your Ass)
7. For hardcopy trash papers, don’t just throw them away, pile them up
during the day, then shred them every day before you leave, because any
client information would be considered confidential | t*****3
发帖数: 249 | | b******m
发帖数: 488 | 3 Mark!!
菜鸟问一句---w/o/e是神马？？ | u*********s
发帖数: 122 | 4 我只有两点疑问。
1.
i – Immaterial
m – Immaterial
假如i指代的是immaterial，那么m难道不应该对应的指代，material么？correct me
if I'm wrong.
2.
Rc – Recalculated, w/o/e
Rx – Recalculated, w/o/e
假如Rc指代recalculated，那么理论上Rx不应该指代同一个指令。我猜Rx会不会是Re-
examined？
我没有做过auditor，最近碰巧在准备CPA AUD的考试。 | n***y
发帖数: 1675 | 5 那个m在我们公司EXCEL里面是被划掉的，中间有条线，这里贴不出来，就成了m了，引
起歧异。我反正做Recalculate就写Rc，不过我也看见不少人写Rx，估计不同office习
惯不一样，所以我都写出来了 | p****k
发帖数: 21 | 6 现在在PwC实习中，我们的immaterial是imm.看着还是觉得好亲切，Mark慢慢看 | n***y
发帖数: 1675 | 7 imm我们也用，不过是在没有办法用i和m的情况下，会写imm | u*********s
发帖数: 122 | | P*******y
发帖数: 40 | 9 Thanks for sharing. Brought back lots of memories. Keep up the good work. | l****q
发帖数: 767 | 10 Thanks! What is "GAMx"? | n***y
发帖数: 1675 | 11 GAMx是EY做audit的一个系统，自己开发的，其他三家应该用的不是这个，所以才说
especially applicable to EY嘛 | p****k
发帖数: 21 | |
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