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            會計事務所工作底稿的重要性

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            2019-03-29 14:53:00來源: 首冠教育

             

              如果你是還沒進過會計事務所的朋友,可能對于底稿這件事似懂非懂;但進去過就知道,底稿簡直就是我們審計員的第二生命啊!!(第一生命是報告)

             

              好的底稿帶你上天堂、不好的底稿會讓你哭爹喊娘、鬼哭狼嚎、哀鴻遍野、夜夜肝苦、淚眼問花花不語、別有幽愁暗恨生、長使英雄淚滿襟、西出陽關無故人,日出東方、肝鐵人在天涯,問君能有幾多愁、恰似一疊底稿那么高。

             

              是的,底稿之于查帳員,就像紙筆(或電腦)之于作家、充電線之于手機、冷氣之于夏天等等等以下族繁不及備載。但為什么底稿這么重要?這就要先談到會計師的工作屬性了。

             

              會計師的工作在于公正獨立地對企業所編制的財務報表進行查核,以確保數字啦附注揭露啦內控等等都能沒有重大誤述。那么在查核過程中,為了要證明我們已經「公正獨立」的完成查核工作,所以我們必須留下足以證明的證據,才能在以后的各種檢查中過關,表彰我們已經盡有專業應盡之義務;但發展到后來,底稿的存在除了作為「證明的證據」之外,還記錄了各種客戶記帳習慣的眉角、客戶在哪一期發生了那些大事、那些資料可以去哪里找或是跟哪個窗口要、怎么樣從客戶提供的資料整理成報告的格式和長相、針對各個科目應該進行那些查核程序、要請客戶提供那些資料等等等,簡單來說,底稿就是所有查帳員的大秘寶!!!底稿的完成就是Staff時期最最最重要的工作!!!

             

              底稿真的是我們在事務所賴以維生的重要資源,一方面是作為出具查核報告的依據,是我們留存下來的工作軌跡;另一方面,由于事務所流動率太高,很多事情只有客戶告訴你而以,你不好好寫進底稿做成紀錄,以后的人可是會恨死你的!,你不知道嗎?你們交接到底怎么做的?每次都要讓我重復好幾次→真的不要怪客戶,畢竟以后你也可能會成為客戶,他們每天都要承受公司老板們的異想天開,還要追前端作業單位趕結帳真的很辛苦,當客戶有這種抱怨的時候,請好好的跟他解釋前人真的沒有留下,請他再重述一次,你會補足中間遺失的斷層,表明雖然你無法控制前人的作為,但你會負起責任讓這種事情不再發生,相信客戶會對你改觀的!!!)

             

              而底稿基本上是匯集了所有查過這個案件的前人們日夜累積的精華,真的很棒的底稿可以直接把數字連結更新之后、隨即產出成品,省掉你很多重新編寫底稿和抓數字的時間,還能讓你清楚的讀懂底稿邏輯,這種底稿簡直是審計界中的珍品!!

             

              底稿可以很強大,但也容易造成問題。

             

              所有人都很依賴前期底稿,漸漸地降低了自己解決問題或是重新編制高品質底稿的能力,這其實是一件很危險的事情。但我也能夠理解,當所有人都已經連續熬夜好幾天、報告期限在即,經協理和客戶在后面窮追不舍,連睡覺都從必需品變成奢侈品,那么趕快依照前期底稿生一版報告解決燃眉之急才是最重要的事情,

             

              在這種情況下我能給各位的建議是,在趕報告期間應以完成底稿順利產出報告為第一優先,等到忙到一個段落、或者是底稿歸檔的時候,請你一定要再重新閱讀一次你的底稿,了解這張底稿的目的是什么、編制邏輯是什么、當初被下follow的原因是什么、是哪里沒有搞清楚還是公式錯誤、是否有其他改進底稿的空間等等等。

             

              老實說,會開始歸檔要不是因為忙季結束開始閑散地歸檔、就是因為歸檔在即再不歸檔會計師會被記點所以又匆匆忙忙地歸檔,在這兩種情況之下,會有心情專心復讀底稿的人真的不多(就連我自己在Staff時期都沒有哈哈),但如果你真的能夠做到這一點,相信你的升遷一定比別人快上許多。

             

              另外要強調的是,能夠一次讀懂前期然后一邊做本期底稿是最好,但若是卡關太久,請務必不要太鉆牛角尖,要嘛就是拿去問資深同事或IC、不然就是先完成底稿之后有空時再拿出來重新研讀看看是否能找出答案,千萬不要一被卡住就一直在原地踱步,你會被IC們恨的

             

              人類的學習是先從模仿開始,所以透過模仿前期底稿的編制邏輯,你就能一點一點的理解為什么要這么查、可能的查核依據是什么、某些科目通常都會搭配那些查核方法(例如現金幾乎都會發銀行函證、應收帳款和關系人應收付等科目也會發函證、存貨和金融商品以及不動產、廠房及設備等都會進行盤點、收入費用類的科目會抽核至合約或實體憑證等等),雖然事務所都會編列相關的課程,但通常因為平常工作太累、我上課都會放空,真正能讓我學到東西的時點就是實際需要使用的時候,從做中學才是最快的方法!!

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