無料体験レッスン
会計監査の業務について後輩に概要を説明してみよう
作成したスクリプトは講師により添削されます。
Of course. We audit client financial statements for public. Can you imagine if there are big errors or mistakes on famous big company financial statements? Many banks lend money, or many shareholders invest their own money. Financial statement is fundamental base for their decision. Therefore, we need to assure client financial statement is reasonably correct to the public. This is main purpose for our existence.
Of course. We audit client financial statements for the public. Can you imagine if there are big errors or mistakes on famous big company financial statements? Many banks lend money, or many shareholders invest their own money. A financial statement is a fundamental base for their decision. Therefore, we need to assure a client's financial statement is reasonably correct to the public. This is the main purpose of our existence.
OK. Financial statements are typically comprised of balance sheet, income statement, statement of changes in shareholder's equity, and cash flow statement. First, balance sheet tell us the stock information. We can refer to how much assets such as cash, fix assets, inventory, client have as of the date. Second, income statement tell us the flow information. This statement let us know the client business result of the year, how much client earn and their cost.
OK. Financial statements are typically comprised of a balance sheet, income statement, statement of changes in shareholder's equity, and cash flow statement. First, the balance sheet tells us the stock information. We can refer to how much assets such as cash, fixed assets and inventory, a client has as of the date. Second, the income statement tells us the information flow. This statement lets us know the client's business result of the year, how much a client earns and their cost.
Yes. In busy season, we are assigned accounting line- such as cash, inventory. We will gather evidence which prove accuracy of the accounting line balance. We communicate with client and ask them to submit evidence. We sometimes ask questions to reinforce our assurance. In addition, we tested internal control efficiency and effectiveness. We walkthrough client internal control operation, and understand how they work.
Yes. In a busy season, we are assigned an accounting line- such as cash or inventory. We will gather evidence which proves the accuracy of the accounting line balance. We communicate with a client and ask them to submit evidence. We sometimes ask questions to reinforce our assurance. In addition, we test internal control efficiency and effectiveness. We walk through a client's internal control operation and understand how they work.
3. Add a conjunction between two words or phrases
4. Verbs take ''s'' when the subject of a sentence is singular
5. Nouns followed by ''of'' are normally preceded by ''the''
7. You are talking about your daily tasks
8-9. The verb is written as two words
11. Add an apostrophe followed by ''s'' to make the possessive form
Our work start after the year-end. Typical Japanese company accounting year-end is on March 31. Clients, accounting team, prepare their work in two weeks, so busy season for us starts middle of April. If you are assign other than Japanese company such as US entity, typical accounting year-end is on December 31. Therefore, you will be busy after New year holiday. Accounting year-end is big factor for our busy season.
Our work starts after the year-end. A typical Japanese company's accounting year-end is on March 31. Clients and accounting teams prepare their work in two weeks, so the busy season for us starts in the middle of April. If you are assigned to other than a Japanese company such as a US entity, a typical accounting year-end is on December 31. Therefore, you will be busy after the New Year holiday. An accounting year-end is a big factor for our busy season.
2&10-11&13-14. Singular countable nouns are preceded by a determiner
3. Add an apostrophe followed by ''s'' to make the possessive form
4. Add a conjunction between two words or phrases
5. Use ''the'' to talk about something you already mentioned
6-7. You say ''in the middle of (month)'' or ''in mid-(month)''
8. The passive is formed with the past participle
9. You are assigned ''to'' something
12. This is a specific reference
When I first engaged in the audit team, I had to manage my own task schedule. Opinion date was already fixed, so I have to finish my work before the due date, this was audit team member duty. Of course, I couldn't complete our task only by myself, because I had to ask a client for some mismatch or flux reason of a balance. Not only client, I sometimes asked our team manager how to settle some problem. Therefore, managing schedule is the biggest challenge for me.
When I first engaged in the audit team, I had to manage my own task schedule. Opinion date was already fixed, so I have to finish my work before the due date. This was an audit team member's duty. Of course, I couldn't complete our task only by myself because I had to ask a client for some mismatch or flux reason for a balance. Not only client, I sometimes asked our team manager how to settle some problem. Therefore, managing schedule is the biggest challenge for me.
関連単語
- operation（業務）
- accounting（会計）
- taxation（課税、徴税）
- auditing（会計監査）
- consulting（コンサルティング）
関連フレーズ
- I personally think auditing is the most difficult.（個人的には監査が一番難しいと思っています。）
- The work of a CPA mainly includes auditing, accounting, taxing, and consulting.（公認会計士の仕事は主に監査、会計業務、税務業務とコンサルティングが含まれます。）
- What do you do exactly for auditing?（監査は具体的に何をするのですか。）
- What percentage of the work is done for each operation?（それぞれの業務はどれくらいの割合で行うのですか。）
- How much time did it take for you to get used to the job?（仕事に慣れるまでにどのくらいの時間がかかりましたか？）
こんな方にオススメ
2-4. Singular countable nouns are preceded by a determiner
5. Add an apostrophe followed by ''s'' to make the possessive form
6. ''main'' is normally preceded by ''the''
7. You say there is a purpose ''of'' something