会计面试问题

网上清风

明天去accounting firm面试，有一个问题回答的很欠好，其实我也不是很分明，求教各位高人一下

问题是tax和bookkeeping关于firm的危险有甚么不同，如何防备危险，可不成以同时做financial planning和audit.
我是一点概念都没有，费事指教，谢谢

paranoid

corporate governance

qqwwqqww

能说点细节吗，谢谢

zxwang

可不成以同时做financial planning和audit. == no

bb.bb

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

gege168

这个DD倡议本人看书,一时半会说不明确的.

外加多看商法2001.

moyunbing

这个问题又像是internal control的问题,由于auditing里没讲是internal 仍是external. 问的可真含混.

qqwwqqww

我也不知道他们为何想问我,我只是惧怕下次有问相似的问题,可能次要是想知道我对bookkeeping和tax任务中危险的了解吧

cjm90

更多具体内容参考APES十一0
可能会有self-interest threat,self-review threat, termination threat.....取决于详细的状况

tom_morgan

我怎么了解是问事务所从事tax return业务和提供bookkeeping业务，需求承当的不同责任和危险？这个和corporate governance无关系吗？
没有certificate，甚么人都不克不及做financial planning。
对于auditing, 不太分明这个畛域。

qqwwee

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

pang555

谢谢啦，那bookkeeping和tax这两个业务的危险点在那里呢，我怎么感觉都同样呀，做错了都要承当责任，

huntun

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

mac110

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

xiying99

especially external auditors