PWC准备宝典

审计和会计的区别别主要表现在以下五个方面：

1、产生的前提不同。会计是为了加强经济管理，适应对劳动耗费和劳动成果进行核算和分析的需要而

产生的；审计是因经济监督的需要，即为了确定经营者或其他受托管理者的经济责任的需要而产生的。

2、两者性质不同。会计是经营管理的重要组成部分，主要是对生产经营或管理过程进行反映和监督；

审计则处于具体的经营管理之外，是经济监督的重要组成部分，主要对财政、财务收支及其他经济活动的真实、合法和效益进行审查，具有外在性和独立性。

3、两者对象不同。会计的对象主要是资金运动过程，审计的对象主要是会计资料和其他经济信息所反

映的经济活动。

5、职能不同。

（1）会计的基本职能是对经济活动过程的记录、计算、反映和监督；审计的基本职能是监督，此外还包括评价和公证。

（2）会计虽说也具有监督职能，但这种监督是一种自我监督行为，主要通过会计检查来实现，针对会计业务活动本身，而审计，既包含了检查会计账目，又包括了对计算行为及所有的经济活动进行实地考察、调查、分析、检验，即含审核稽查计算之意；

（3）会计检查只是各个单位财会部门的附带职能，而审计是独立于财会部分之外的专职监督检查；会计检查的目的主要是为了保证会计资料的真实性和准确性，其检查范围、深度、方式均受到限制，而审计的目的在于证实财政、财务收支的真实、合法、效益，审计检查会计资料只是实现审计目的的手段之一，但不是惟一的手段。

简单的说，会计就是具体的实务操作；审计是检查会计实务操作正确性的。

1,WHY PWC

PwC (officially PricewaterhouseCoopers) is a global professional services firm headquartered in London, United Kingdom.[2]It is the world's largest one measured by revenues.[5]It had total revenues of $29.2 billion in 2011, ranking first of the big 4.when it comes to enterprise scale, PwC has offices in 757 cities across 158 countries and employs over 175,000 people. So I do think PWC is a giant corporation in professional services industry and has a brilliant future in china. Besides, PWC has a great training system. From that I can improve myself with professional skills and interpersonal skills. I am sure I can benefit a lot from the training and I really want to start my career here. That’s why I want to apply for this auditing position in pwc.

Strength:branding influence, training, high salary level,Providing organizations with the advice they need, wherever they may be located, our highly qualified, experienced professionals listen to different points of view to help organizations solve their business issues and identify and maximize the opportunities they seek. Our industry specialization allows us to help co-create solutions with our clients for their sector of interest.

Threat: with DTT

of which $14.14 billion was generated by its Assurance practice, $7.63 billion by its Tax practice and $7.46 billion by its Advisory practice.[6]

The firm was formed in 1998 by a merger between Coopers & Lybrand and Price Waterhouse.[1] The trading name was shortened to PwC in September 2010 as part of a major rebranding exercise.[7]

As of 2010 PwC was the seventh-largest privately-owned organisation in the United States.[8]

Major clients

Europe and North America account for about 81% of PwC's annual revenue,[32] with Europe alone accounting for 45%.[32] The firm's dominant practice, auditing, accounts for over 50% of PwC's revenue.[23]

PwC audits 40% of companies in the FTSE 100 Index[34]and 45% of the Fortune 1000 energy companies.[35]

WHAT IS AUDIT/AUDITOR?

Auditor is an independent Public accounting firm hired by the client subject to the audit, it is to officially examine the financial or tax records of a company, organization, or person to see that they are accurate.For publicly-traded companies, auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. So my comprehension is When an auditor audits an organization's accounts, he examines the accounts officially in order to make sure that they have been done correctly and may bring out some advice or perspective. Most importantly, auditors, though engaged and paid by the company being audited, are regarded as independent auditors.

WHY BIG 4

The Big Four are the four largest international corporations in accountancy and professional services. they are committed to delivering quality in assurance, tax and advisory services. Overall, they handle the vast majority of audits for publicly traded companies as well as many private companies. I do have interest in auditing and really want to start my career here, so big 4 is perfect opportunity for me and I don’t want to miss that.

Legal structure

None of the Big Four accounting firms is a single firm. They are accounting networks.Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case (KPMG), the co-ordinating entity is Swiss, and in three cases (Deloitte Touche Tohmatsu, PricewaterhouseCoopers and Ernst & Young) the co-ordinating entity is a UK limited company. Those entities do not themselves practice accountancy, and do not own or control the member firms. They are similar to law firm networks found in the legal profession.

In many cases each member firm practises in a single country, and is structured to comply with the regulatory environment in that country. In 2007 KPMG announced a merger of four member firms (in the United Kingdom, Germany, Switzerland and Liechtenstein) to form a single firm.

Ernst & Young also includes separate legal entities which manage three of its four areas: Americas, EMEIA (Europe, The Middle East, India and Africa), and Asia-Pacific. (Note: the Japan area does not have a separate area management entity). These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities.[5]

内审和外审的不同主要体现在：

（1）目的不同

内审从改善内部管理出发，通过对发现的问题采取相应纠正措施、预防措施，推动质量改进；外审是通过对实验室质量管理体系和技术能力的评价，为顾客承认或第三方认可/注册提供依据。

（2）审核组的组成不同

内审以实验室的名义组成审核组，由实验室最高管理者或质量主管负责聘任有资格的人员和有关人员实施；外审则由顾客或第三方委派审核组（实验室认可的现场评审，由CNAL 确认的有资格的人员实施）。

（3）审核计划不同

内审可编制集中式或滚动式计划，一年覆盖全部要素（过程）和所有部门；外审则编制短期内（通常三天，时间的长短取决于申请人认可范围）审核所有要素（过程）和相关部门的现场评审计划。

4）不符合项分类不同

内审的不符合项考虑到纠正措施的不同，往往分为体系性不符合、实施性不符合、效果性不符合；外审中出现的不符合项不再分类。

（5）审核员对纠正措施的处置不同

内审对纠正措施可以提建议咨询，可以提方向性意见供参考，内审员对完成情况需跟踪和验证；外审对纠正措施不能提建议，对整改计划及其落实情况要经审核组长认可，并进

行跟踪审核。

职业规划：practical predict , perfect/improve my professional skills of auditing and understand the company operating system, make me perform effectively and qualified in my field. Besides, I will try my best to pass CPA with as little time as possible. Then a high position will be my pursue.

换专业：combination of major and interest. Language imparts me with advantage on communication and makes me develop interests on different cultures and global economy. Work with prudent person, reckless person always drives my crazy.

Quality ：prudent, anti-stress, communicative, good learner,

Demerit：reckless, rude, not team worker

Why audit: 1 introduction of audit, 2acquire …. I like to work with these people,3 prospect.

Helpful for my career developing.

3 PwC

1. In PwC, we nurture a learning and development culture with the strong support of the

efficient learning environment and coaching programmes. Please describe a specific achievement of you within a team and what you gained from it.

I still remember when I was in high school, every year basketball match was held.

In the second and third year, I was the leader of my class. Before the match, there was one month’s training suggested by me. That time was not easy for us with high pressure of entering university exams. We should save any time for it, though still not so much. We trained very hard and targeted. Lastly, we won the successive third place in the contest (PS: together 18 teams)

From that, I know I should set a goal for everything thing and work hard for it. During the process, maybe it’s tough, difficult and boring, but when we win the achievements, we know everything was worthy and necessary. Just carry on and never give up!

2. PwC sets priority on developing our people's project management skills in accordance with

client expectations and professional standards. Please identify and a major activity/project you undertook and describe what it was and how you managed the project.

The voluntary teaching program held by me and people from Shanghai Jiao Tong University.

When I was sophomore, I was the propaganda leader of SISU Voluntary Community. At that time, we wanted to start a voluntary teaching project to spread our community influence and attract more people contribute to voluntary business. As I searched the Internet, I knew a school for children of migrant workers needs some teachers. And lacking money, they couldn’t hire so qualified teachers to be there. So a voluntary teaching program came to my mind.

Firstly, I contacted a same nature community in Jiao Tong University for we needed so many people more than the number of our members. Luckily they agreed to this plan and then my leader discussed with their leader about the details about time, route, people, courses and so on. In the following time, I started the interview for people attending the project. That was a great success and though I have left the community, I know the program is still on!

3. PwC aims to maintain high standards of professionalism. Please describe a situation when

you were engaged in a task where you took a different approach or had a different opinion

from others. Please share how this contributed to the team’s success.

Last semester our teacher gave a debate topic: Israel attacked the international aid shipments, is that wrong or right? I was in the positive side.

During the discussion, my crews focused on how miserable and pathetic Israel is, so Israel had to take everything they could to protect their home from any harm even with violence.

Of course it was a powerful evidence and argument, but I was sure the negative side would regard humanity right as a strong fight back.

So I suggested that besides that, we had to emphasize that Israel military didn’t start the fight intentionally. The just protected themselves after the people in the ship started to attack them. Apart from that, we had to point out that Israel’s purpose was examining and verifying not attacking, and then we could avoid the big problem--humanity rights.

Thankfully, my crews accepted my opinions and performed strongly and reasonably. We won the debate eventually and got a small present.

特点篇：

普华永道：“四大”之首，全球500强中有32%是其客户，而内地在H股上市的企业中有40%都信赖PWC为其审计。

毕马威：在中国唯一有资格与PWC抗衡的公司，在金融业上优势明显，相对比较本土化，有很多localmanager，且是四大中最多金的一个。

德勤：全球百强中30％是其客户，在发展日本客户方面有优势，但相对而在华规模较小、每年招聘人数远少于其他几家。

安永：在中国的业务逊于其他几家，本地化步伐较慢，以香港经理居多。

部门篇：

普华永道：审计、SPA、税务、Advisory、其他后台支持部门

毕马威：审计、税务、财务顾问部、其他后台支持部门

德勤：审计、ERS、税务、CorporateFinance、DC、其他后台支持部门

安永：审计、TSRS、税务、MAS(财务咨询)、其他后台支持部门

审计为核心业务，可接触税收筹划等高端业务。其次是税务与财务咨询，相对轻松，出差加班较少。财务咨询主要从事企业重组以及并购中的财务尽职调查等业务，一般需要三年工作经验方可进入。

人文篇：

普华永道：上海办事处位于新天地湖滨路的PWC中心，雇员年龄都在24到35岁之间，气氛轻松。公司内的规矩是星期一至星期四着装较为正规，星期五和整个夏季较为随意。咨询员的着装根据客户而变化（希望比客户穿得更好）。

毕马威：地处南京西路恒隆广场，企业内部多种文化兼容并蓄，氛围开放，经理可以随时解答员工提出的问题并提供指导，相比于社会人士，更青睐应届生白纸状态的良好开端。德勤：办公地点设于外滩中心，新人加盟后都会有“伙伴计划”，配备教练和搭档展开工作。德勤只分金融高科和传统行业两大组，具体分配项目时两组人员经常混用，有利于新人接触到尽可能多的行业，积累到尽可能多的经验。

安永：与德勤同在外滩中心，非常重视员工感受，特别是引导及积极帮助员工实现工作与生活的平衡与协调(Work Life Balance)，经常组织文艺体育活动，鼓励员工与团队打成一片。