Generally speaking, the main task of interns is to assist other members of the audit team to complete the audit work. Intern's work includes the most basic copying, layout adjustment and printing working papers; It also includes the audit of some relatively difficult accounts. Your specific job responsibilities should vary with your audit team.
For interns, the audit team is usually not too strict with you. As long as you finish what you are told within the specified time, you can do it well. In this case, work attitude is very important. Checked figures and checked documents must be carefully checked and checked, and recorded clearly on the working papers. Ask colleagues modestly if you don't understand, and I'm sure they will be patient to answer you.
As for dress, KPMG is very strict about dress. A dark suit (skirt) is recommended.
Extended data:
Company layoffs and pay cuts
In the context of global financial turmoil, China's economy is facing the dual effects of reduced external demand and slowing internal growth. However, it is worth noting that the influence of China's economic adjustment has gradually spread from the real economy dominated by manufacturing to various fields such as service industry.
Recently, China Economic Weekly interviewed the representative accounting industry in the service industry. The reporter found that this once brilliant accounting industry is also facing the ruthless test of the market. In fact, this industry has already started to lay off employees and reduce wages.
While expanding enrollment, we will reduce staff.
The reporter learned that at present, due to the sharp drop in business, the "big four" employees who have suffered from overtime have already faced the situation of no class. However, major accounting firms are about to enter the traditional peak season. As the leader of this industry, the "Big Four" layoffs and salary cuts really make many people feel puzzled and surprised.
"Big4" is the abbreviation of the market for four international accounting firms: PricewaterhouseCoopers, KPMG, Deloitte and Ernst & Young. After decades of industry reorganization, merger and elimination, the "Big Four" have become survivors. With the development in China in recent years, the recruitment situation of the "Big Four" has also become the vane of campus recruitment every year.
The "Big Four" still showed great enthusiasm when recruiting graduates in 2009, and they all showed the trend of "expanding enrollment". For example, KPMG's campus recruitment plan in 2009 increased by 2,000 compared with 1.800 in 2008, and PwC's campus recruitment was around 2,000, while Deloitte's was 1.500.
However, after entering June 5438+065438+ 10, it was rumored that the Big Four delayed the campus recruitment progress this year and reduced the original recruitment scale, which was later denied by the relevant public relations departments of the Big Four, thus becoming more and more "Rashomon", which also triggered concern about whether the Big Four would greatly expand its enrollment.
Some analysts believe that the superficial enrollment expansion is only for reputation. Not expanding enrollment will leave a bad impression on the outside world, and it will give people a feeling that the staff has not expanded and the company has not grown.
However, some facts are becoming clearer and clearer. The global capital market is getting colder, and the liquidity crunch has directly affected IPO projects. There are fewer and fewer projects that can be successfully listed, and more and more enterprises are waiting in line or giving up projects, which directly impacts the business of the "Big Four" and erodes profits.
A partner of Deloitte Touche Tohmatsu once told China Economic Weekly: "When the situation was good last year, there were not enough people. Women can only be used as men, and men can only be used as animals. However, at present, the capital market is so depressed that layoffs are a matter of time. "
According to insiders, PricewaterhouseCoopers, Deloitte and others have started a small-scale "streamlining". The main way for PricewaterhouseCoopers and Deloitte to lay off employees is "persuasion", that is, asking employees to sign resignation letters on the grounds of "incompetence". However, due to the small scale and lack of concentrated high-density layoffs, it has not attracted the attention of the outside world.
An industry insider told reporters that the reason why accounting firms are sensitive to the word "layoffs" is because they have a large number of employees. If the company decides to lay off staff or reduce salary, it will easily affect the company's international reputation and future projects. Therefore, the four major public affairs departments often explain to the media on the grounds of normal staff turnover and incompetence, and will not admit layoffs due to shrinking business.
Shen Depei, global CEO of PricewaterhouseCoopers, still said in an interview with China Economic Weekly in Shanghai: "PricewaterhouseCoopers' business in China will keep growing this year and next, so it will not consider layoffs." However, Shen Depei also admitted: "The future growth rate of China enterprises is closely related to the performance of PricewaterhouseCoopers. If China's economy slows down, PwC's growth will also be affected. "
According to industry insiders, the economic situation at home and abroad has further declined, leading some service enterprises, including the "Big Four", to choose to lay off employees for the winter.
It is understood that in the face of the cold winter, the four major companies have adopted different coping styles. Ernst & Young and KPMG began to lay off employees from June 5438+065438+ 10. PricewaterhouseCoopers and Deloitte will take salary reduction measures to try to avoid mass layoffs.
Start layoffs
"The company began to quiet down, except for a few managers, and there was almost no sound. Colleagues began to be cautious. Everyone knows what is waiting ahead, but everyone wants to be farther away from what is waiting for them. " In a forum, a "Big Four" employee wrote this.
It is understood that in this round of "Big Four" layoffs, Ernst & Young, who has always advocated "people-oriented", has been questioned in the way of layoffs. The layoffs under the crisis are regarded as killing donkeys by some employees.
An employee of Ernst & Young told China Economic Weekly: "Ernst & Young's layoffs in Beijing and Shanghai have reached 5%- 10%. Some of our employees are generally indignant at the company's layoffs, but they don't admit it. And how can Ernst & Young tell the media that we are human beings, we don't lay off employees, and let employees quickly pack up and leave again and again. "
It is understood that Ernst & Young's layoffs involve employees at all levels, including newcomers, assistant managers, managers and senior managers on probation. The main method is "persuasion". Ernst & Young's internal staff told reporters that some employees were still auditing at the enterprise site and were asked by phone to return to the company to meet with their partners. After the resignation negotiations, they were immediately banned from using computers, accounts and telephone extensions, and were asked to return their keys and employee cards.
According to the analysis of people familiar with the matter, Ernst & Young's layoffs are not unrelated to its rapid expansion in recent years. From 2004 to 2006, Ernst & Young's revenue increased by more than 35% for three consecutive years, and it opened more than two branches every year, which was the fastest growth among the four in China. In just three or four years, the number of Ernst & Young China has increased from 3,000-4,000 to about 9,000.
In fact, in the previous three years, the rapid expansion of the "Big Four" including Ernst & Young benefited from the prosperity of the capital market. Although the "Big Four" businesses are mainly auditing, taxation and consulting, auditing has developed rapidly in recent years, and the auditing business mainly includes the auditing of the company's public offering (IPO) and the annual review of the company in the first quarter of each year.
Compared with Ernst & Young, KPMG also laid off employees. At present, the actual situation of KPMG's audit of various departments and taxes is basically concentrated on employees who scored 4 points last year (KPMG adopts a 5-point system, 1 is high and 5 is low), and the levels include senior managers, managers, assistant managers and employees who have been employed for one or two years or even just finished their probation period.
You'll still get a pay cut.
In 2002 and 2003, Deloitte and PricewaterhouseCoopers both experienced crisis public relations related to layoffs. Faced with the layoffs of Ernst & Young and KPMG, they did not "keep up" but chose "pay reduction".
An internal employee of PricewaterhouseCoopers told China Economic Weekly: "Partners in various offices of the company have met to discuss how to deal with the possible economic crisis in the future. If the situation can't be improved, they may take a pay cut first. "
At present, the domestic department of PricewaterhouseCoopers is conducting employee performance evaluation, with the aim of re-rating employees. If the salary reduction measures are initiated, it will be used to judge the salary reduction personnel and extent.
According to insiders of Deloitte, Lu Boqing, CEO of Deloitte China, said at a recent meeting of managers and above that in the face of the current economic crisis, even if several other companies start to lay off employees, the whole company should unite to deal with it. Therefore, the company is likely to take automatic salary reduction, or try not to move or move less new employees to solve it.
A Deloitte employee told reporters that Deloitte chose to reduce salary because Deloitte's cost structure is more reasonable, and there are fewer foreign partners, while foreign partners often have higher income. In addition, Deloitte's expansion in recent years is not as fast as Ernst & Young's, so it can still produce decent performance through "salary reduction".
According to Shen Depei, the global CEO of PricewaterhouseCoopers, with the improvement of the situation, the IPO in the global market may be restarted in the next six months to 12 months. However, a senior employee of PricewaterhouseCoopers told China Economic Weekly: "The company has not laid off employees on a large scale. Various reasons may be considered, but if the situation worsens, layoffs will still be an option.
References:
Baidu Encyclopedia-KPMG