审计税务职能自己的园地 PChome博客

2008-10-06 23:18:22

作者：岑分类：默认分类系统标签：原创文学

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Audit Overview

An independent audit of financial statements is one of the foundations for the effective operation of the capital markets. Audit quality is vital for maintaining trust in the financial reporting process and the integrity of financial information. Audit teams equipped with a high level of technical skills and empowered with professional skepticism provide the heart and soul of a good audit. In addition, we believe:

Audit methodologies must focus on fundamentals and guide good audit judgments.
Technology can provide for effective information gathering, allow for critical data comparisons, and enhance contextual analysis.
Compliance tools help the auditor meet professional and regulatory requirements.
Cultural values should encourage sound judgment and objectivity.

KPMG’s approach to audit services addresses each of these areas.

A multidisciplinary approach means audit engagement teams include experienced professionals in such areas as forensics, tax, information risk management and valuation, providing them with a broad understanding of an organization, and enabling teams to focus on key areas of risk, adequacy of internal controls, and potential fraud.

Using KPMG’s global training platform, KPMG member firm professionals have access to industry training, technical skill building, and instruction in KPMG’s audit methodology.

Recognizing the importance of audit committees, KPMG established the Audit Committee Institute (ACI) to help provide a resource to audit committee members to help them keep pace with evolving business issues related to governance, audit issues, accounting, and financial reporting.

KPMG understands the increased regulatory pressures that companies are facing. In 2004, KPMG launched the 404 Institute to provide a forum where organizations could learn more about the requirements of section 404 of the Sarbanes-Oxley Act, share leading practices, and discuss ways to address the evolution of effective internal controls.

We believe organizational culture has a significant impact on audit quality. Central to our culture are our values and our code of conduct, which are fundamental to how business is done. KPMG member firms understand and value their role in the capital markets and will continually seek to enhance the perception of our profession by supporting our people, strengthening quality, and affirming the importance of trust and integrity.


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Overview

Financial Statement Audit

overview

Audit Senior Associate

Summary

Sr. Associate Summary/Expectations:

This role is respnsible for the execution and completion of one or more client engagements. This includes day to day operations of the engagement(s) and overall responsibility to see each engagement through to completion. May work on multiple engagements concurrently. The person in this role is typically expected to: Work closely with the Senior Manager/Manager on engagement management. Build an environment that fosters teamwork.. Review the work product of Associates and provide direction and training as necessary. Provide input into engagement decisions including work plan and timeline, budget management, resource allocation and career development of associates.

Typical Entrance Profile

· Must be CPA eligible in home-state.

· 2+ years financial statement audit experience

· Strong understanding and expeirence with US GAAP, US GAAS, and preferabley, PCAOB auditing standards, also FASB, GASB, SEB, and SOX as related to clients

· Possess ability to oversee and manage multiple staff and interns in a supervisory function

· Understanding and knowledge of testing both internal control tests of designs and internal control tests of effectiveness

· Team/engagement management skills

· Complaint with KPMG Code of Conduct, and all Firm and professional requirements

Marketable Skills

· inerface with mid level and exposure to senior level managemnt-to gain experience developing client relationships

· Interpretation of complex financial data-to build on previous knowledge and experience

· Supervisory experience and project team management- in order to gain the skills necessary to be a manager

· Subordinate career development through mentoring, formal training, performance feedback and one/on/one educatin-to build strong and successful teams

· Research skills- to identify and research client issues quickly and effectively

· Developing industry and technical knowledge- to understand more complex engagements

Key Development Opportunities

· Advanced in Charge Seminar(Experienced Seniors)

· in Charge Auditor(New Seniors)

· Industry Level I and II Training

· Client presentations

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Audit Manager

Manager Summary/Expectations: The person in this role is typically expected to:

Manage one or more client engagements or components of engagements, while providing quality work themselves on the engagement. Assume responsibility for client relationships. Work directly with the partner and concurring partner during an engagement. Managers provide technical knowledge; direction and training to staff, work closely in coordinating engagement management with Sr. Associates and make certain resources are utilized apporpriately while reviewing the work product and providing direction as necessary. Participate in office practice decisions including resource allocation, career development of staff, and other people management decisions.

Marketable Skills

· C-level exposure, including audit committee- required for leadership role

· Extensive experience and knowledge of SEC/Sarbanes Oxley- to become a subject matter specialist and manage SEC and SOX engagements

· Develop proposals- to gain experience in fostering new client relationships

· increased industry and technical knowledge

· Subordinate career development as a mentor, performance manager and instructor-to build sttrong and successful temas

· Manage complex client issues-to gain experience and project technical eompetence to the team and the client

· Project management skills

Key Development Oppourtunities

· Parner/Manager Training

· Fall Road shows

· New Manager Training

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Tax overviw

In Today’sincreasingly complex and interconnected business environment, it’s more important than ever — and more difficult — for companies to stay abreast of fast-changing tax-related legal and regulatory requirements. With close to 15,000 tax professionals in 148 countries and 731cities worldwide, KPMG LLP and the member firms of KPMG International help clients around the world stay on top of tax-related developments and address a host of international, federal, state, and local tax issues.

KPMG LLP’s Tax Services practice assists clients with tax issues in the following areas: