Audit experiment experience
As a highly applied discipline and an important economic management work, audit is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from auditing. The more the economy develops, the more important the auditing work is. How time flies! In a blink of an eye, a week's training time passed. In the past week, the school organized the students of Class Two in our accounting class for a week's training. Through personal practice during this period, I realized the importance of applying audit theory to audit practice. As the saying goes, "seeing is believing". After this personal practice, I deeply realized the necessity of "going out of the classroom and putting into practice". Usually, we can only talk with the teacher on paper in class, and our understanding of thinking is basically limited to the scope of textbooks, which leads to our one-sided understanding of audit knowledge, so that we only know why, but we don't know why! These are very harmful, which greatly limits the improvement of our audit knowledge. Although we have experienced the tempering of audit training, after all, it is only a virtual business processing program, and there is still a certain gap with the actual business operation, which is irreplaceable by audit training and can only be learned by "going out". In this week, the five main contents of our training are as follows: 1, the application of audit methods; Its main purpose is to master the application of recheck method, adjustment method and audit sampling method through experiments. 2. Testing and evaluation of internal control; Its main purpose is to master the test and evaluation of internal control through experiments. 3. Audit importance and audit risk analysis; Its main purpose is to master the importance of audit and the application of audit risk through experiments. 4. Comprehensive case analysis; Its main purpose is to improve the comprehensive case review and analysis ability through experiments. 5. Audit report; Its main purpose is to improve the ability to write audit reports through experiments. On the first day of training, under the guidance and guidance of teachers, we began to do the first content of training, the application of audit methods. There are three experiments. Through the study of this experiment, we can master the classification standards of audit work and the contents of various audit types, and master the types, advantages and disadvantages and application scope of various commonly used audit methods; Make better use of various methods. In this experiment, I encountered some problems, such as examining trademarks. When judging the existing problems, I forgot the subjects I should enter in my business because I didn't have a firm grasp of accounting knowledge. At this time, I can only consult my classmates to solve the problems I encountered. In several other experiments, what impressed me most was that both auditing and accounting work needed our care, and there was a spirit of unity and cooperation, and the division of audit work was fine, so it was difficult for one person to complete it independently. The audit report experiment made me understand the significance and types of audit reports, and basically mastered the ability to judge the types of audit reports and write audit reports. Every time I do a practical training, I feel that I will always gain a lot. Doing practical training is to combine the theoretical knowledge we usually study with practical operation, further consolidate the basic theoretical and applied knowledge we have learned and improve it in an all-round way on the basis of theoretical and practical teaching, learn to apply knowledge to practical methods, and improve our ability to analyze and solve problems. In the process of actual training, I deeply feel the limited knowledge I have learned. Some topics were not mentioned in the book, so I didn't study them. I suddenly feel really ignorant when I do it. Although I can still solve the problem now, I still waste a lot of time. This is where I must improve in my future study, and it is also where I must urge myself to constantly improve myself in the process of learning. Due to lack of time, we only practiced for a short week. Although the time is short, every day makes me gain a lot and benefit a lot. It not only greatly deepened my understanding of some audit knowledge, but also truly integrated theory with practice. It also helped me learn a lot of things that I couldn't learn in class before, which undoubtedly had a far-reaching impact on my studies and even my future life. Now, the week-long training is over, and that's all I have to do. After this audit training, I learned a lot, which made me study more seriously. I know it is not easy to earn money, hard work and complicated society. After all, school is too simple. In order to adapt to the society, we should constantly learn, constantly improve ourselves and exercise ourselves in practice, so as to be invincible in the fierce competition!