会计面试问题

chongqing

今天去accounting firm面试，有一个问题回答的很不好，其实我也不是很清楚，请教各位高人一下

问题是tax和bookkeeping对于firm的风险有什么不同，如何防范风险，可不可以同时做financial planning和audit.
我是一点概念都没有，麻烦指教，谢谢

原来

corporate governance

chongqing

原帖由 原来 于 2009-3-26 21:32 发表
corporate governance

能说点细节吗，谢谢

janine

可不可以同时做financial planning和audit. == no

wishmeluck

这个是Graduate position的面试题吗
我不是学accounting的, 感觉好难啊

糊里糊涂

原帖由 chongqing 于 2009-3-26 21:34 发表

能说点细节吗，谢谢

这个DD建议自己看书,一时半会说不明白的.

外加多看商法2001.

糊里糊涂

原帖由 janine 于 2009-3-27 00:26 发表
可不可以同时做financial planning和audit. == no

这个问题又像是internal control的问题,因为auditing里没讲是internal 还是external. 问的可真含糊.

chongqing

原帖由 糊里糊涂 于 2009-3-27 07:27 发表



这个问题又像是internal control的问题,因为auditing里没讲是internal 还是external. 问的可真含糊.

我也不知道他们为什么想问我,我只是害怕下次有问类似的问题,可能主要是想知道我对bookkeeping和tax工作中风险的理解吧

原来

更多详细内容参考APES110
可能会有self-interest threat,self-review threat, termination threat.....取决于具体的情况

丹儿

我怎么理解是问事务所从事tax return业务和提供bookkeeping业务，需要承担的不同责任和风险？这个和corporate governance有关系吗？
没有certificate，什么人都不能做financial planning。
关于auditing, 不太清楚这个领域。

shuangchao

bookkeeping = minimal risk
tax, audit, financial planning = different entities should be set up for these three business units. In particular audit. Audit is a very risky business, in the past, auditors have to trade under their own names, in other words, they are not allowed to use company to trade as a way of minimising risks. However, the rules have changed since then, auditors can now operate under Company, but they still have to give personal guarantees.
Audit is the first business unit you would want to separate from the group
tax and bookkeeping can be under one entity
and financial planning can also be set up as a separate entity on its own

chongqing

原帖由 shuangchao 于 2009-3-27 19:24 发表
bookkeeping = minimal risk
tax, audit, financial planning = different entities should be set up for these three business units. In particular audit. Audit is a very risky business, in the past, audit ...

谢谢啦，那bookkeeping和tax这两个业务的风险点在那里呢，我怎么觉得都一样呀，做错了都要承担责任，

LONELYMELBOURNE

原帖由 chongqing 于 27-3-2009 22:48 发表

谢谢啦，那bookkeeping和tax这两个业务的风险点在那里呢，我怎么觉得都一样呀，做错了都要承担责任，

I think tax unit has to conduct job in compliance with taxation legislation, but bookkeeping is not a compliance work.

糊里糊涂

原帖由 丹儿 于 2009-3-27 17:59 发表
我怎么理解是问事务所从事tax return业务和提供bookkeeping业务，需要承担的不同责任和风险？这个和corporate governance有关系吗？
没有certificate，什么人都不能做financial planning。
关于auditing, 不太清楚 ...

auditor的qualification, right and responsibility 是跟corporate governance有关系的．

原来

especially external auditors