Question 1

a) example of not following prior year as reference, ask senior then ask file manager
b) Efficiency, save a lots of time and money, avoid the potential carrying file over to the next
c) Do the same, communicating with senior first before discussing with the file manager, respect

Question 2

Client change the software during the year, Wrong # on GL

Going to client the following week
a) No idle time when we are at client
b) Inform the senior and manager if you think it is wrong, even though you are unsure, don’t be
afraid to make mistake!

Question 3

3.1

a) Queries time with (came to office at 7 am or 7.30 am before go to the client)

Try my best first, show effort, and ask specific questions, took notes, and don’t afraid to ask
b) Increased the knowledge in accounting practice, and understand the expectation for
documentation, invest someone who is willing to learn, easier for the company to place that
person on different file, with less costly, improve the efficiency
c) Do the same thing, try not to make the same mistakes more than twice

3.2

a) Read the prior year file as reference, try to understand what they were doing, not just follow, and
THINK! As the prior year information or procedure might be wrong or it does not apply to the current
year. Then, discuss with senior/file manager if it was not clear to clarify the task and procedures.

b) Good human capital asset to have

c) how to work more efficiently, not just spin the wheel and waste too much time

3.3

a)

Question 4

4.1
a) first NTR work, the training material was not sufficient to tackle the task, and it was a file from
another firm, so there was no prior year.

b) inform the file manager at first that it was my first file, to let him know it will take longer to
complete than expected. Work OT, ask people for help, summary the question each night and ask
manager the next day in the morning.

File manager was happy with my file, did not get any queries back.

c) Problem solving skills, less afraid of the challenge that might face in my career.

4.2

a) 3-5 years (short term), CPA designation

b) working in a public practice accounting firm, family members/friends and colleagues support, very
fortunate

c) work hard and appreciate all the opportunities that come to me

4.3

most of my files and my role on the file has been either intermediate/senior level

work a lots OT while handling the module (manage to pass the course), problem solving, read prior
year, and ask questions

b) yes, the process was not fun, it was painful, but the learning curve and self-confidence on the file,
and the level of knowledge has been increased, able to work on a more complex file

c) the same

Question 5

5.1
a) as junior no experience in leading the file, but always try my best to assist senior to complete the
file.

b) people will appreciate your effort, good team member to have

c) awareness, assist someone if they need help with

5.2

a)

b) Human’s potential is unlimited, unless you try it, or you would not know.

c) If I am a senior, maybe I will go through the process with my junior first, assist them to have a
better experience.

Question A

Work on more sections, explore to different areas of the audit work

Question B

Problem-solving skills