^~^ Random*o*

YOOOO~~

This is a random post, no date, no duration recorded

I AM BACKED to my beloved hometown, MALACCA

Today is Christmas eve. I am great that we reached Malacca at evening today. Though the three of us missed our Malacca branch office Christmas mini celebration, i could still feel the Christmas mood in the office. I have not redeem my present yet. I heard it's perfume from somebody. Perhaps it's just another secret admirer of mine in the office. LOLz.. just kidding, if my sixth sense is still in funtion, that " secret admirer" should be my assistance manager, Ms. GRACE. LOLz...

She treats trainees well. I believe the present is from her.

Thanks yea. I might not guess correctly. But i thank to whoever for that present. Present value does not matter, the heart and intention does. I appreciate it for the kindness and luck gifted.

I am exhauted with empty mind.

Despite that worn out body, i would still be going out later for my very first Christmas eve celebration in the working life. I believe it would be a wonderful one after leaving Malacca for two weeks. I feel great to be backed!!!

MERRY CHRISTMAS!!!!!!!!!!!!!!

I am backed tooo... ROOST

Date: 21 December 2010

Duration:840pm

I am backed again! to the cafe we went yesterday. Sorry to have mispelled its shop name. It's actually named ROOST not Rooster. LOLZ. Perhaps i was really too tired these few days.

I was doing vouching for another two categories of sales and purchases today. It was really turning me round with all the files. I needed to search for several files before i could get one item done. It's a bit complicated. Despite that, i took this as a chance for me to learn new thing.

Backed to ROOST, we really did not know where to go. Furthermore, i believe all of us are exhauted after one day working.

Yesterday, the three of us ordered chicken chop and banana Queen( Pui Yin ordered Mango drink). Today, i was kind of shy to enter this shop again. Obviously, the waiter could recognise three of us, three girls wearing formal and carrying lappies at this late dinner hour. Who would not have recognised them???

He could remember what we ordered as well and he was teasing us--- " TIGA Chicken CHOP, DUA banana Queen, satu....."

LOL. He is witty. Well, we ordered something else today.

We ordered THREE GRILLED CHICKEN , TWO BANANA QUEEN and ONE TOMATO TOTO( That's mine, it's tomato with yog, but it does not taste like tomato, it taste like carbonated drink indeed)

We are onlining and waiting for our GRILLED CHICKENs which would take around fifteen minutes.

Today is Tuesday, how i wish i could get back sooner. ^^

You should try this.!!

Date: 20 December 2010

Duration: 930pm

I am still in Johor Bharu. I am in a shop which i think it's worth visiting if you ever get here. It's ROOSTER. It's not typical cafe. It's special with its old design and layout. With a saloon and a mini boutique on top and wooden floor, filled with not specific theme could described wall decoration. There are big mirror with words, small puppets and antique TVs, and olden chairs of all sorts -ranging from mini sofas to beach chair.

I kind of like this place here. The environment here is soothing, with the play of Christimas music. Well, Christmas is just around the corner.

The best part is, i could online here.

Though the accent of the waiter is really weird--> think so he's an Indonesian who knows a little bit of mandarin. We could not really understand what he was talking actually. ^^ He was kinf of witty when he said " tak de ice, tak sedap, baik jangan minum" lolz... when we requested to have out drink " ICE-FREE".

The food here was stil considerable. The colleague recommended Chicken Chop and Beef Noodles of this shop. Too bad that i do not eat beef, we ordered three sets of Chicken Chop with one Banana Queen and Mango drink.

The drink is kind of unique with mixture of soda and banana. Can you imagine what kind of taste is that? Perhaps you should try it someday if you ever visited JB. Opps, i have not mentioned where is this location, have i ?

I am not JB people, so i do not know exactly what this place call. ^^ It is located very near to city plaza. In this road, we saw lots of Indians and Indian shops. The shop is just on this road. ^^

i need to go now~~~ If not mistaken, THIS SHOP is on WONG AH FOK road. ~~

i shall uplad photo if i got the chance^^

Saturday

Date:18 December 2010

Duration: 12 43pm

It's Saturday and i am here, in Johor Bharu, somewhere near Danga Bay.

Hmm... waiting senior to get herself ready and leave apartment and search for our lunch. Not forgetting to shop around malls in JB.

We could not really online in our apartment. It depends on whether someone who is using wifi with no password protection on his or her port.

Today, it's a lucky day

I do not know when would be my next post.

Hope this week end soon and i shall be back to Malacca, my hometown soon. ^^

It's a wait~

Date: 15 December 2010

Duration: 134pm

Its really boring in JB's office. We are waiting for the Partner AKA the boss to finish his meeting with his subordinate before he could conduct the briefing for our company with four of us. It has been a long wait since morning. I could not do much since the management account was not ready afterall. Furthermore, i do not have much documents, all i am having now is all prior year audit working papers and permanent file's documents such as bank offer letters and hire purchase agreeements etc. I have been wasting my time here actually.

Not to worried, i am enjoying my leisure here actually.

I shall not blog so long. ^^

I could finally online!!

Date: 14 December 2010

Duration: 1016pm

I am "home".

I just get myself settled down in company's apartment. After dinner somewhere in town---> seafood mee treated by Lin Chun(Thanks ^^), we headed to Lavender to buy some bread for next day before we headed back to apartment. LAVERDER bakery in Johor Bharu, i like this shop, it's the first shop ever that made me want to try all the bread available on the display. I especially in favor of its Bomboo charchoo donut which i just bought just now. You could just not stopping yourself from having the second bite after the first.^^

Though i did not leave malacca for study or choose to have my intern somewhere out of Malacca, i could feel and i am learning being alone out there, even it's just for two weeks. I have to wash my clothes in apartment, as i would be here for two weeks. Where on earth would i have two weeks working attire? I just brought about six attire and four pants for this two weeks. Definitely, i need to do some washing. Now i am worried that the detergent i brought was kind of insufficient.

I could online in apartment. I just realised just now when Lay Khoon told me somebody did not set its wireless password or something.Yaih!! i could online now.

I did not blog for some days before. The weekend before i am here. It was a busy week that i would like to blog about. It's for the first time i watched twice movies in one day with just one hour break in between. For continuous two days after my two months working life, i stayed out late for "TEA SESSION" with friends. for the continuous two days, i shopped and SPENT. I felt

i am living my life though i am leaving my university stage and stepping towards an utterly different working world.

I visited Jusco last weekend. In conjunction with the approaching of Christmas in next week, there is a SNOW MAN and believe me, it's a really gigantic one in there. It is a Malaysian world record for a ( if not mistaken)9 feet tall SNOW MAN which is made up of recyclable bottles.

I could not tranfer the picture i snapped into my lappy right now. I shall upload it when i "remember", if ever i would. LOLZ.

I bought a luggage bag of Swiss Polo brand which costs me RM 142.50 last weekend too. Well, after taking into account vouchers that my brother gave it to me, i just pay RM 100 in cash( together with a luggage lock which was discounted forty percent together with the purchase of that Swiss Polo luggage). I felt kind of reluctant to buy at first. After much consideration, i guess it's a worth "investment". I guess this would not be the last job i being assgined oustation job. Since i would be leaving for Hong Kong next year on my graduation trip, i certainly need a proper luggage bag. It is much more convenience actually, with attire and all the stuff nicely arrange in a " box". As compared with backpack, i prefer luggage bag of course. Though it still costs much after 50 percent discount, i bought it.

Back to this week. This week job is kind of relaxing. Perhaps now it's still in off peak season, my jobs are less stressful as compared to prior weeks. I do not sure it's because of Lee Kim's left or it's because of any other factors, the seniors' attitute towards us changes. Perhaps i was being too sensitive.^^

Today, Lin Chun asked about Lee Kim's left again. He was kind of curious why did she leave. Perhaps he was not the only one being curious. I guess so the managers and the staff there as well. They all were asking this questions on the remaining three of us.

It's her choice. She left, whattever the reason is. it;'s not important anymore, is not it?

Laykhoon is about to sleep. I better end my typing here. ^^Goodnight!

I could online now, i keep back my previous blog post in the morning...By the way, the line here is superduper fast as compared to home, i mean Malacca home. My drama is running fast.

Off i go. Night.

What is this?

Date: 14 December 2010

Duration: 942 am

I am in johor bharu company office. I could not online in company apartment. This is bad.

I shall be dissappearing from server for quite a long time and this blog shall be freezed up for some days as well...

Wish me luck and i shall be backed to malacca soon^^

Back to work~

Nothing

Date: 8 December 2010

Duration:835pm

I have no idea what to write about today. i have been blogging about my working life. Perhaps i have gotten used to these working life and it has become nothing special for me to blog about.

I felt kind of released to hand in the file to my team leader for the SME i was following last week.

It would not be returned^^.

This week job is kind of relaxing. Neo was giving me easy job actually. The companies( total of five in a group) that we are following currently have just been acquired by a listed company. In another word, they has basically just transferred from SME to a subsidiary of a listed company. It means more works--> full scope of audit actually. It would be a good news for the client, consider a bad new for the auditors, but probably a good new for our partners--> higher audit fees of course.LOLZ

I shall be leaving for JB probably this coming Sunday or Monday. Wooo....I still have not got my luggage bag ready. I think it's better to buy myself one since i would be using it for Hong Kong trip. Not surprisingly, this would not be the last time being assigned outstation job. I expected more to come. Currently, not much seniors are left. It's very high probability that i would be sent outstation again.

Looking forward to work with new senior, Ms Lay Koon. I had heard a lot from other seniors about her. She is a good senior, i would be learning alot from her.^^

Hope the two weeks ends fast. It would be X'mas SOON!!

What should i buy for the gift exchange programme?

Pen or candlelight display??? This is really brain-straining.Well, you know me well, i am such a undecisive person.^^

Night.

"it might be the last time i'm closing this door."

Date: 7 December 2010

Duration: 1223am

When i thought of" it might be the last time i close this door" everytime i leave the office, i started to appreciate where i am and what i am right now.

I was warned twice for not closing the office's aluminium door tight while leaving.

Everyday when i left office, closing that door, i started to appreciate every moment i am in this company. I know i am going to miss it, missing the environment and the people there.

It has been two months by the end of this week. Time really flies and this is the eighth week we are in our training program.

Over this two months, i learnt something. I did learnt something. After following a listed company, after following up a SME all by myself, i get myself clearer of the audit procedures.

I appreciate where i am , what i am right now. I saw Jac leaving the company. I foresee my departure too. I know in future i am going to miss it. I appreciate it greatly now. As i know another four months would pass in a flip of time.

I would leave with sweet memory and leave behind sweet testimonial.^^ Who knows, i might come back to this firm. Who knows what happens after four more months?

重出江湖的一天

十二月六日

雨天

明天是假期，好好放自己一天假咯。

真的好高兴。今天当我从CLIENTs office 回到来公司时，才发现明天是AWAL Muharam 公共假期。

好高兴，我也不晓得为什么。或许是因为真的太忙，忙到连逛街的时间也没了吧。

好久好久没有掏腰包买自己喜欢的东西了。

前几个月，是因为财务状况，没办法买任何东西。现在呢，是因为太累太忙，而没时间逛街，也没心情去逛逛。

明天是假期，我想它除了是好好休息的一天，也会是我重出江湖的一天吧。--〉指的是SHOPPING啦。

好久没有买衣服了。。。呵呵。。^^

Saturday night

Date:4 November 2010

Duration:1131pm

It's Saturday night. It's been a busy week for me. As aforementioned in previous post, i was handling a SME alone this week. Though it was just a small company with just several items, it still took me some times to get it done. Undeniably, i am still new in this field.

Well, i went back office about 2pm today and left around 530pm. I managed to get my DEFREED TAX done and my FIRST DRAFT of reports ready!

It would be a big satisfaction when you solve something~^^

Jac, CKL and Justine( one of the team leaders) went back office today as well. Yesterday was Jac's last day in the firm. Despite that, she still came back to office to complete the unfinished job. She could probably just leave it. We are paid RM500 allowance, what more do you expect?

She was not permanent staff like Jamy. Jamy still came back to finish the incomplete job before he left the company.

After i left office, I went to MP to bank in my cheque--> my first ever salary^^. To my surprise, i met Sharon Wee, one of my MMU's coursemate. She was there to withdraw money. She was not the only friend i met today. I met Grace in Tesco this afternoon when i did some grocery purchase. I missed my friends.^^especially my two best pals~~ Faster get back you two ~

----

Yesterday night was our company's 42nd anniversary dinner in HXXXXXX IXX. That was the first night attending company formal dinner. It was a great experience. The cocktail session was a wonderful one with crowd of people, constituting clients and our own employees.

The courses for the night was kind of dissapointing. Most of us left our table and went out for photo session. ^^

The dinner ended around 1030pm. We left for GOGO KTV for second round of celebration. Yesterday was Jac's last day in the company. They were trying their very best to get her touched( with the utmost intention in creating her precious tear drops).LOLz. May God blessed her with her future undertaking.

It's late, i shall turn in right now~^^

It's time matters

Date: 30 November 2010

Duration: 1045am

There were only few left in the office today. When i reached office, the station behind was still empty, in the dark with lights not on. There were tax department people at the front of the office.

This was really rare. Everyone left the office for clients' place. Jac told me that she was once alone n the office.

I guessed so tomorrow would be the same thing either. There would be perhaps only three people left in the office( for audit department staff i meant) Most of the seniors have already taken their study leave and are probably burning both sides candles to have the last minutes revision.

I was doing another new company today, a SME. This time, i would be handling this company all by myself. Well, thanks for this opportunity.^^

The team leader seems reluctant to teach. It does not matter. Thanks anyway.^^

This coming Friday would be company annual dinner. Everybody was getting excited especially the ladies in the office. They were discussing whether to go for professional make up on the day. Not forgetting the dress as well.

Well, as aforementioned in previous post, i still do not feel being part of it. I mean being part of this company. I do not know why i could not be that involved into it just like Jac did. Perhaps it's time matters.

This would be the first company annual dinner i am attending. I would enjoy it, definitely.^^

Blue Monday

Date: 29 November 2010

Duration: 855pm

It really felt like a blue monday for me. I felt as if i had been leaving the office for a very long time. I was just away from office for four days actually. I felt really reluctant to get off my bed and go to work today. That's the first time i ever felt that after one and a half months. Why am i turning lazy?

I did not have much work to do today. I was trying my best to drag the time actually. The company that i was following last week was interim audit. There are only several tests to be done.

I was helping those seniors to edit, print files and fill in form B-9: walkthrough test cycle assessment and test of internal control if there is any inherent risk under the assertion. If there is inherent risk under existence assertion , test of control is to be conducted to assess if the controls in place is sufficient. For instance, who would be detecting and correcting the mistatement if revenue is probable of being overstated. It's not hard actually with the guidance from previous year working papers.

The job is sub-job from JB branch office. Some of the working papers are " unreliable". Lolz..

When it was about the end of working hours, somebody told me that i would be going JB again for two weeks two weeks later. This time, we would be staying in JB office apartment. Why am i always assigned oustation??? Is there something wrong with my performance???

I doubted my capability sometimes.

When i was about the leave the office. My senior told me that i would be taking another job independently tomorrow under Justine, one of the team leaders. It's an active company with audit fee around RM 2,000.

Thanks for that opportunity. I would do my best to get it done. It should be a job of one week.

Next two weeks, if the planning is not changed after the meeting of group leaders just now, i would be following Neo to do FIVE companies. TWO people doing FIVE companies, and these five companies are not small. I wonder how could this happen. The office s left with few seniors and two trainees, that's me and SRI.

I could see difficulties in allocationg these scarce resources. Many of the seniors are taking study leave. Well, this is the EXAMINATION SEASON, or should i say, the STUDY LEAVE season, when the leftovers are going to suffer.

I get little infor here and there in the office too. At the end of the year, we would either be doing the listed co or taking jobs from JB most of the time. Hmm, this time, i would be going for two weeks.

So speechless, is it really something wrong with me???

I dislike people to talk behind my back, rather , to pinpoint my mistakes in front of me would be

better.

Hypocrites are just everywhere around you, how i wish i could just make you disappear. Perhaps, i should just be like them, BE A HYPOCRITE too.

我回来了～

十一月二十六日

雨天 我回来了！！

应该是明天玩晚上才回来的，早了一天回来，因为工作做玩了。

好高兴可以回来，工作的第二天，已经开始想回来，觉得厌倦了，再说，也没什么要我跟进吧。

Seniors都不会把高难度的工作让给trainee做的。

这几天的工作大致上还好。

今天早上，我们做ASSET SIGHTING： 产物视察, 是一次丰富的经验。

第一次，我勘察做冰箱的过程。

从模型制作到按装冰箱里的系统，我们都目睹了。

好有趣!

----

今天，我也感觉到公司的刻薄。老板既然要求一位SENIOR独自到中国去做AUDIT。而且还是女生呢~

当然，她拒绝了。将来是如何的安排，大概也不确定了。祝你好运~~

two more days.^^

Date: 25 November 2010

Duration: 0927pm

Left two more days, i would be going back to Malacca. I really hope we could get the job done as soon as possible and head back to Malacca. So far, everything seems smooth. Annie told me that it's probable that we need to go asset sighting for the next day. Well, i have no experience on assets sighting before. It's would be a brand new and interesting experience for me.

I am in my room now. Today we left client's office earlier as compared to previous days. Tomorrow, the account executive would be leaving early for prayers. We would need to be back early too, as early as 630pm. 630 might sound late for you, it sound early for us indeed. LOLZ.

Audit life is as such. Hectic and pathetic. Despite that, i still think that it all depends on your thought. Good thought attracts good encounters and lucks. It all depends on the attitudes as well.

" What about you?Are you feeling stressful??" Somebody asked me when Lee Kim was leaving the firm.

" Well, that's the nature of audit"

That's what i answered. That's the nature of audit. Adapt to it or GET LOST from it.

This is my sixth week being a trainee. I am not really in stress. I enjoyed my working life, though sometimes i really feel tired of working.^^

I shall end my post here and ready for bath soon.^^

Anika

Date: 23 November 2010

Duration: 1129pm

I am really tired after one day working. Yet, i want to get myself connected and post a blogpost.

Well, perhaps it has become a habit of mine to blog since my working day began.

We reached Kluang around twelve yesterday and settled ourselves down at client's office around two. Not much work was done for yesterday. Before we headed to Kluang, we drove all the way from Malacca to Johor Bharu office for a short briefing with Mr. Foong, the principal of JB branch office.

It was a real short briefing about the company that we are auditing. He discussed several issues of the company that we should take note of. There are two companies. Both companies are interrelated. One trades finished products of another. Among the interesting issues includes its trade receivables and something related to FRS 139 and FRS 7. I am really tired right now and could not really recall what he actually said yesterday. I shall make myself clear about this two FRSes when i am backed to Malacca. Another issue would be on its addition and disposal of assets. These two companies are considered clean and " healthy".

As it is a subsidiary of a GERMANY company, its documents and accounting system work different as compared to companies i followed previously. For instance, its GL's presentation.

I was doing journal vouchers review, sales and purchase transactions for these two days. None of them are fully done. All are halfly done. As the GL was different from usual companies, it took me sometimes to get used to it and find the source documents.

Despite the complexity, i did learnt something for these two days. Thanks to the employees there. The employees there are really helpful. They showed their hospitality by giving us a tour around Kluang, so that we could easily find our lunch over that area. The employees there are well mannered too. This morning, i was having some problem with the photocopy machine, the employees there were willing to give assistance. As i requested, when i am in trouble, someone would just be there for me. Thanks ^^

We stayed at ANIKA's hotel for these two days and would be staying here for the coming two days too. I shall be backed by Saturday night. I really miss home. Thanks God that i bring my tiny pillow with me, or else i would be seriously homesick.

This is my first outstation job. i really felt the working life of being oustation. It's greatly different from traveling. It's even more tiring than travelling. When you are travelling, you do not have to use your brain to think and chase after deadlines. But when on job oustation, you are traveling and working at the same time. That really makes my days more tiring.

Regardless of all these, i still feel grateful for giving this chance to get exposed to this company. Overall, this company is still a good company to audit. As compared to the previous subsidiaries i auditing in previous week, its journal vouchers are more properly prepared in term of its supporting documents attached with. Though its GL and invoices are filed differently with all the codes, its source documents are at least organised.

I estimated i shall be able to finish journal vouchers review, sales and purchase transaction test and the remaining jobs that i assigned within these two days. Till Friday, i shall be able to get everything done.

It's almost twelve now. Irene is here with me in ANIKA's lobby. It really sucks that we could not get connected in our room. The client told us that PRIMEC CITY which is the newest and most grand hotel in Kluang was fully booked. Hence, ANIKA was booked for us, the AUDITOR.

Mr. Foong joked that perhaps the client was saving budget, as this company is actually making loss after being taken over by the GERMANs from SINGAPOREAN. Hmm, the loss was properly due to heavy investment on assets.

I shall end my very-long blog post and get up to my room now.^^

Night.

Speechless

Date: 22 November 2010

Duration: 11.18 pm

I should be on bed now.

Well, i am on my bed but not " on bed"

Tomorrow i would be leaving for JB and then Kluang for few days. I shall be back by Saturday.^^

The company that i would be following this week is an electronic merchadising company. I have little information of this company and i shall learn more about this.^^ I feel grateful and great that i am given the chance to be exposed more.

Today was last day of Lee Kim being in this audit firm. She seemed delighted. I could feel she felt much better after taking this difficult decision.

The manager had a short conversation with Lee Kim and then after that Sri and I in the meeting room. He was trying to find out whether we are facing any problems.

It's too complicated. It's too " dangerous" or "stupid" to tell the TRUTH to someone who we just knew for a month plus. Even if he is a manager, how could i ever trust him?

He told us that the seniors complained to him that we, the trainees went off early and yet we groaned we could not finish our jobs. He required us to stay back if possible to help out those seniors.

I could still remember his words" we work as a team"

SRI and Me really felt so innocent. DID we really go back early?

Well, i knew Sri could not finish his job, the delay was not caused by going back early afterall. So far, i could still meet my deadlines.

I swear to God, it was seniors who required us to drive a seperate car so that WE COULD GO BACK EARLIER after we finished our job.

YES, we went off earlier than seniors. YET, we did not go back at 6 o'clock sharp. We left client's office as late as 8pm. We were not back late all the days, neither were we back EARLY as well.

He asked us for our feedback. In that situation, i really felt speechless.

SPEECHLESS~

In a work place, there would always be men of dual faces. I am not specifying anyone. It's just a conclusion i could make for today conversation with the manager.

Another conclusion from last week job, regardless what status you are in the society, ones should always be respected.

Even if being a maid, she still has the right to be respected.

Why not a trainee?

Despite all these, i still feel thankful to the manager for his time to have little conversation with us.

Tomorrow journey would be an enjoyable ones, i would enjoy this oustation job too~^^ Afterall, it's my first job oustation, and it's my fourth case in WEEK 6. Times flies, it has been one and a half months in working life.

So much so , I AM REALLY ENJOYING MY WORKING DAYS.

The seniors are helpful, but i do not know how truthful they are. As aforementioned, there would always be men of dual faces. Not to my surprise, there would always be one in that office too.

Not to worry, i know i could handle this~ I could be lady of more than two faces too. I am a mirror, an imitator.

Sometimes, i have no choice but choose to be a hypocrite.

It's late, i shall off to bed now. Tomorrow would be leaving as early as six am. ^^, perhaps i would not be posting new posts for these few days.

Mirror mirror on the wall.

Date:19 November 2010

Duration:10.59pm

I am just like a mirror, reflecting how you are treating me. I would be softspoken and truthful when the person in front of the mirror is a sincere person....That's me, simple ans straight forward.

I posted the chinese version of the above expression in FACEBOOK, glad that GRACE quoted me. LOLZ.

Well, it was kind of frustrated when you are not being respected just because you are freshies. Freshies do not mean they are idiots. Ones always forget that they have once being a freshy too.

You are saying that it's like as if you are doing it together with me, i really felt it so when you even want to check if i have selected the correct samples. Ridiculous, don't you think so?

Well, just a tiny matter and tiny person that pass-by my life, not worth a mention afterall.

I was rude, i admitted. And i am sorry for that.

I was doing journal voucher review for the companies. The working purpose is to ensure that all journal posting are approved and strongly supported before posted into General Ledger.

It was actually easy provided your DEBIT and CREDIT knowledge is mastered well. Sometimes, i was really confused by its entries. I was a bit slow in reasoning its logics of the entries.

I would get used to it soon. ^^ just need some times to digest and STOP AND THINK~~

Well, we talked on the way back and Alex was driving today, I learnt something from him, and i found back something from him too. I found back the part of me that has lost ever since i enter the working life. I almost forget my purpose of being here.

Thanks Alex, i remember now. It's not all about rushing, it's about understanding what you are actually doing.

I am tired. Again, i brought back a little job. But this time, i gotta do abit of digestion.^^

破斧乘舟--

十一月十八日 晴

有时候，没有退路未必是件坏事。

LEEKIM决定辞职了。 她无法面对如此压力的工作。 我明白她的压力，心里上的压力。

她有一个温馨的家，一对体谅的父母，一对永远支持她到底的父母。她也没有金钱的烦恼，当然可以潇洒的离开。

压力嘛，谁没有，那项工作没压力呢？ 读书时也压力吧~

我好幸运。。因为我总会遇到贵人，帮助我解决难题的贵人。

谢谢Ms.Hau今天的帮助与耐心。

谢谢Ms.Quek今天的指导。

也谢谢Annie今天的指导，虽然说真的， 我并不是很喜欢跟你共事。 “疑人不用，用人不疑” 干嘛不自己做呢？如果你不能相信你身边的人。。 难道不觉的自己很矛盾吗？

下个礼拜还得面对你，的却有点不想。。

。 不过， 我知道，你不会为难我。我也可以顺利完成手上的工作的。。。 我对我自己的办事能力还有点信心…………

明天，必须完成五间公司的JOURNALVOUHCER REVIEW呢！！！

SAMPLE 会很少的啦。。礼拜一会FINALISE～…………

好期待每一天的学习机会。。每一天的经历和领悟。。。谢谢我身边的每一个人。。。

"We are young, but not for too long"

Date: 17 November 2010

Duration:1330

Today is public holiday. As i mentioned in yesterday post, i brought back unfinished work home to be done today. Well, i feel kind of lazy to get it started.

I visited a blog a few minutes ago and i found it rather meaningful for these few tips the blogger posted in one of his blog posts.

He is another undergraduate of MMU. Malacca is really so small that you could find MMU products almost everywhere and anywhere. The company that i am in now is employing many MMU graduates including the audit manager himself. ^^

I am not trying to be boastful. MMU graduates( of earlier batch) ) possess better communication skill and planning capability. They are not only surviving, but they are performing as well.^^

As for the later batch of MMU graduates, the endurance and capabilities might not be as strong as the seniors MMU-ians.

Talking back about the blog i visited, i really like these few phrases

" AUDIT should be all you do is to THINK rather than all you do is to TICK~"

and another one

" We are young, but we are not young for long"

" Degree cert just bring you to the door of interview, and it is. that's it. "

Well, these few phrases are so TRUE.

I was not using my brain at first in AUDITING, thinking that it's just a stupid job serving compliance purpose and adding little values. Well, actually, if i were to use my brain to think, it would have made the job more meaningful.

TO do audit, you really need to think and not blindly ticking and finishing the working papers.

We are young, soon, we would age too. I mesmerised the time when i was still in secondary stage. Seeing the younger generations walking in Mahkota and DP. I feel, i am not that YOUNG anymore.Time flies, and do make every decisions with no regrets~

Many are degree holders, many are ACCA cert holders too. All these t qualifications are just fames to compete further. Rather, to survive in working world, it's another matter of learning and coping- not only in work, but it includes social network as well.

---

Finish blogging,

hmm, i shall start my work soon. ^^

^^--> Holiday Tomorrow~

Date: 16 November 2010

Duration: 9.10pm

It's a really EMOTIONAL day.

Lee Kim is on the thought of resigning. She said she really could not cope with the deadlines.

I understand. When you are thrown with an assignment that you have no idea how it was actually computed, and the guidance given helps little, and are expected to GET IT DONE and JUST GET IT DONE in a very short duration... you would really feel depressed.

To be frank,i felt stressed too.

But at the same time, i felt blessed. I am always blessed with luck. Of all the companies i took and the working papers i was assigned, they did not really give me so much of hard time. I did face difficult time of course, but someone was always there to help me. ^^ Thanks for law of attraction.

Well, i understand that the seniors are not the one who want to chase after us. They are under stress too. They are even in a worser situation.

Tomorrow would be a holiday.^^

I brought back files to resume my work tomorrow. If i don't, i would not be able to give the seniors what they want.

Well, seniors, please tolerate my errors if there is any. Speeds produce errors sometimes. ^^

Tomorrow i shall resume my job.

Let's rest well tonight.

你被派发边疆了~LOLZ

十一月十五日

雨天

今天，公司有ENGLISH课，是公司的创办人所举行的。

好无聊，可我只上了一小时。

ＧＲＡＣＥ要求我到Ｓｅｃｒｅｔａｒｙ＇ｓｏｆｆｉｃｅ当了３粒钟的临时

ＲＥＣＥＰＴＩＯＮＩＳＴ。

今天我才知道，COMMON SEAL是什么…………好白目哦我。

我也是今天早上才知道下个星期的客户是在ＫＬＵＡＮＧ，Ｊｏｈｏｒ。

“Allie，你被派发到边疆了～”

这是ＷＩＬＳＯＮ跟我开的玩笑～呵呵。。。

可是，我并不担心。因为，我总是遇到贵人。时时刻刻都有贵人在我身旁。

虽然突然（只是比我预期的早了一点），可是还得面对哦。

累了。。。晚安…………

Specialization~

Date: 15 November 2010

Duration: 11.38pm

I am tired.

I have just finished editing the loan convenent review. The seniors changed the way of doing this week as the progress of audit is kind of slow. We are under "specialization" method which mean if you are assigned to do review of loan convenant and banking facilities, you would need to do that for the eight companies. In this way, we could finish it faster.We were told that next week, we would be doing another eight companies, of total, this holding company comprise of 16 companies( only include companies that we are auditing, subsidiaries that do not fall under our scope are not taken into account).Too bad, i am not following this company next weeks onwards.^^

Frankly speaking, i dislike this way of working. I prefer following task by company as you would be able to capture a clearer picture of the whole. For instance, i would not know the main customers of one of subsidiaries company if i did not do the sales transaction test. So as when i do the banking facilities listing - commodity facilities to finance ninty percent of its invoice from customers - for instance TESCO. I would be in a much more clearer position in doing my audit working paper in that way.

Despite that, i still thanks seniors for all the guidance and assignment of task. They are themselves busy with higher level of audit which is much more complicated. Furthermore, they are facing much more pressures from the partners.

I guess tomorrow i could finish the task. Thanks God that the review of banking facilities and addition of new banking facilities are of several. I just need to add in the new banking facilities, review the new convenant if any and update previous working papers. That's done.

I am always so lucky^^.

I just knew this morning my next week job would be in Kluang, Johor.

I have been undergoing my training for a month and a day. This is really kind of soon to have outstation job with two seniors.

Well, i still thanks for the assignment. Kluang is better than Penang, isn't it? It's nearer as compared to Penang. LOLZ.

^^ THIS WEEK TASK could NEVER be DELAYED!..

I would finish any job that's on my hand as the person to be reported to would be LC( the partner). No kidding, babe.

Night~

我的日记～01

十二日 雨

好累，可是就是不想上床睡觉。

现在已 11 时58 分了。

好久没有打中文了，突然想起小学写日记的功课。

已经好久好久没有写中文日记了，大概，中文也退步了吧～

今天报纸刊登关于UPSR 成绩的消息。某校得 A 人数降了一倍。是教育局出的考题难呢？还是水准已提高？

华人考华文， 不会比国文难吧～

听着郭靖的 “我不想忘记他”。。。好有感觉。。。我真的忘记他了吗？

觉得好累。。好累。。究竟是心在累还是身在累？

My life is full of LUCK!

Date: 12 November 2010

Duration;1040pm

It was a busy day though not of much work was done.

We headed to client's office and reached there a few minutes before ten and we saw our manager was right there. It's really rare to see him visiting client's office. Well, he was not the only " motivation" ( or should i say the one who gave all of us including all the seniors), the partner was there too. He was there to see the progress of audit and had a little conversation with our BIG client.

It felt really awkward with him sitting there. I do not know why, i just have a feeling of dislike towards this manager. He could not even remember my name. Grace, the assistant manager could remember my name after the first time i introduced myself on my first day. She is nicer.^^ I knew the manager is not a harsh superior, yet i just dislike him.

After i put my lappy at client's office, i brought my file to another location for DO's vouching.

Thanks to Ms Lee and Ms Annie for preparing the documents for me. Specially thanks to Ms Annie. She had actually arrange all the documents that i needed to vouch accordingly to my samples. Such a nice person i met~ Thanks^^. I know i would always be blessed whenever i go, feel grateful to meet nice people.

I was there for two hours, from ten till twelve. The employees there were considered friendly and approacable. ^^. They felt weird when they see me coming alone. Ms. Lee could not recognised me( perhaps i was wearing specs that made me look different on the previous week visit).

Previously, i was really doing vouching just for the sake of finishing the work. ( just like what racheal said ). Now, i have a clearer picture of what i am doing, starting to have my brain function, thinking of whether it's logical to do it that way, starting to find whether alternative test is possible when one test fail. For instance, for purchase transaction test( interelated companies), if there is no acknowledgement of receipt in DO, we could probably check the supplier's GL - sales.

The location i went today really smell yucky!! with flies in the OFFICE????? It really stinked!

Despite the stinky environment, i still thanks God for smooth audit today. Thanks for guard for letting me off too when i did not know how to open the bonnet of lee kim's car. So embarassing~ the guard must be feeling weird)

I went back to headquater to continue my purchase transaction test for another company.

It really gave me headache at first. I did not understand its nature and document. It took me a while to solve this problem. It's just a minor problem. I need to thanks to Ms Kuek and not forgetting THAT MANAGER too. ( though his words did NOT really HELP "A LOT".) He was asking our progress and what we had done today. He was really expecting lots.

When i reached Headquater, Lee Kim told me that the staff were talking about me about the incidents happened yesterday. I was looking for a purchase categories person in charge. After much hassle, i still could not find the right person.

When i asked Ms. Audrey about another category of the purchase, she requested me to find Ms. Tan ( the upstair Ms. Tan)

When i found Ms Tan( the upstair's Ms. Tan), this is what she told me " This one i duno, not i in charge, maybe you need to find Ms. Tan downstair."

When i found Ms Tan( the downstair's Ms. Tan), she said" I also not clear about, i only know about XXXXXX. i think you need to find Ms. Audrey"

I ran back upstair and found Ms. Audrey, this is what she told me," Oh, this one ah, it's shirley's scope"

When i talked to Ms. Shirley. she shook her head and could not give me the documents i wanted. She also could not tell me the right person to find.

That's the whole story. They were probably "in Guilt" for turning me here and there the day before. It was kind of amused actually. I knew they were not on purpose. LOLZ. i was not angry afterall. Just feel amused rather. By the way, thanks Ms. Hau for her concern. She was worried that i got myself lost on my way to the location for vouching. ( when she was told the auditor was not there YET over the phone)

I had been dissapearing from my seat in client's office today. I went downstair's store room to vouch the purchase ( after all the hassle, the senior finally found the source document for me, Thanks Man Yee >o<). It took me about two hours as well.

My job for this week is considered 90 percent done. I just left some minor portion to update before submitting to senior for review. ^^

Next week, i would still be on this company, doing PPE vouching if not mistaken ^^.

光棍节快乐！

Date: 11 November 2010

Duration:0807pm

Today is 光棍节( Day for the SINGLEs).

光棍节快乐！

I am single, its a day to celebrate indeed.

From a study in Europe, there would be lots more of side effects if "single" rate keeps increasing. Generally speaking, if we were to compare current decades to 1970s, the rate of staying single double ( for male, from 10 % to 20 percent, for female, from 6 percent to 11 percent, applicable for age range). Among the side effects includes wastage of electricity currnt, greater production of rubbish, the "abnormal" family structure created if males were to find segregate mothers while at the same time stay single, etc.

Have you ever wonder why many stay single??

Males are single mainly due to financial difficulties whereas Females remain single mainly because of failure in finding their suitable life partner.( according to Sin Chew dated 11 November 2010)

Well, despite what the reasons are, being single or not is a choice, is a stage of life.

I would find someone i love and someone who love me someday. ^^requesting it,feeling it and receiving the love ~^^ ----

I was doing vouching for sales and purchase of another company. Total sample are 99 and 43 respectively. As compared to the previous company that i did several days ago, it's consider very few. ( the previous company has 283 samples for sales transaction test!) Worse still, the sample increased after i had done, it really gave me trouble. It's just like to REDO the whole thing all over again!!!!!!!!!!

Tomorrow i would be visiting client's processing farm office for the second time due to the increase of samples. The increase of sample caused me to work twice which i think if planning was done in a better way, all these trouble could be avoided.

Planning is really important. Plan it before you even get started!

Tomorrow would be a smooth audit. I estimated 2 till 3 hours of vouching my samples selected from GL through DOs.

I wonder what would we be doing next week in client's office again? Afterall, we had done all the vouching which ARE THE ONLY THING THAT WE ARE ALLOWED TO DO , i supposed!

疑人不用，用人不疑。。Why not choose to trust the ability of the person you are assigning??

Silly~ So silly

Date: 09 November 2010

Duration: 959pm

I reached home around seven thirty today.

I was kind of disturbed today. I thought the sales transaction test of 188 samples was considered done after vouching through DOs which are in another location. I am going to vouch the DOs on tuesday which is today~.

It was really a bad news to hear that number of samples needed to be increased. The sales of this company increased as compared to prior year, many of its subsidiaries had become active ( commence business activities) in this year. Hence, the test samples needed to be increased from 188 to 283.

I am not the only one who felt disturbed. Sri too and Lee Kim too.

DO you know that when you add sample when we , the trainees are doing it halfway or finished doing it, it's just like redoing the whole thing?

You would have to recalculate the number of sample to be distributed in each months, you would have to carry all those files ( which are tones heavy and more than a cupboard could fit in) from the person in charge to your working desk. You would need to keep editing existing excel file. AND, i would need to be in another location for twice just because of adding of sample?

Why not plan well before we even get started? It's just a waste of time for repeating it. It's better to do it once and that's it. It's silly.

No matter how fast you could finish your job, the superior would just DO SOMETHING to make you REDO your job.

This was not the only thing which made us pissed off. I believed Sri felt insulted too when he knew that the manager does not really trust trainees.

"TRAINEE could not be trusted, they always did mistake"

I did not personally hear this words from his mouth, but i believe Christine did as she's always in the office, sitting near the manager's site too.

From the manager' way of talking to us, the trainees, i could sense too, he does not trust us.

Not all trainees got no brains. That's the only thing i could utter.

Despite these unhappy things that disturbed me, i would still like to express my gratitute to people who assisted me today. Afterall, law of attraction would not apply with complaints but it only comes with gratitudes.

Miss Hau, the person in charge of the company that's i am doing right now, Thanks for the ride today to another location for DO's vouching.

Miss Lee and the foreign worker who assisted us in preparing the DOs and withdrawing that particular DOs for vouching. Thanks a lot.

( i was kind of amused when i saw that foreign worker folding the DOs' for the samples i gave it to them last week, i doubted whether he ever understand what i talked to him)

Annie, the senior who has been guiding me always.

Sri for helping me to carry that tones of documents on Monday.

Pui Yin for picking us back and fro.

Poh Yeng for being that considerate of all time.

Tomorrow i would finish all the work that's i am suppose to do!

NO MISTAKES~

Monday in WEEK 4

Date: 8 November 2010

Duration: 0750pm

We left client's office before six today. I was kind of sleepy and tired in the office. The air-con was really freezing me.

I was doing purchase transaction test for another subsidiary which has just gone active ( commence business) in June. I finished it in a short while as the purchase transaction was not much from June till September.

I then resumed my vouching in sales transaction test in the previous company. Annie requested me to add in more samples for months when sales were particularly higher, leaving the remaining three months( October till December) with lesser samples.

It did not take much of my time.

Thanks God that the filing system of the companies i was doing are all very systematic and well-organised.

Thanks God that the employees there are helpful and willing to tell much when you are in doubt.

Thanks God for meeting good seniors and following good seniors out of office.

Thanks God i finished my job in an efficient and smooth manner and thanks God that i learned more things today.

Thanks for everything and anything that comes to me. I felt blessed.

Thanks God for being able to back early today.

Thanks Pui Yin for driving us there today.

Thanks Mum for preparing my breakfast today.

Thanks for the gift of luck of all time.

Today is a gift. Tomorrow would be a blessing.^^

Rise of Mummy --> disappointing~

Date:7 November 2010

Duration: 0440pm

I joined the crowd at Dataran Pahlawan yesterday night right after my movie " Rise of Mummy" The movie was disappointing. The plot of the movie was not really a good one and its main attraction of the movie which is the rising of MUMMY was not brought out well too.

林宇中was at Dataran Pahlawan yesterday at eight. There were of course crowd there, but not a really gigantic one, traffic congestion was still considerable too.

I felt that it's a waste. He has talent in music, yet his previous album were sold TWO FOR RM50 if not mistakenly heard. I could see his passion in his carreer, i could feel his unhappiness when he saw such a small crowd on the spot.

Yet, he acted as a professional artiste, performed his best on the stage and entertained his fans.

We left after STEF got her album of 林宇中signed.

We headed to De Rice (一粒米）cafe. We had our secondary schoolmates gathering there.

I was glad to see them after such a long time. I feel grateful to Su Ti for the initiative for making this gathering possible. Many of us do not all the time stayed in Malacca anymore. Sin Yee is working in Singapore, Shirley and Stef are in UM, KL. Su Ti herself is working in KL.

Friendship would never be faded due to distance, rather, it would always be there when you keep each other in the heart.

---Tomorrow is Monday, it would be a bright Monday.^^

Week 3's 3rd day^^

Date: 03 November 2010

Duration: 1036 pm

I backed around 7 something yesterday and today. On Monday, i reached home around 845pm and it was raining like cats and dogs.

Monday, i was clearing NXXXX file. Seriously, i hate clearing file which i did not prepared!

It was really a mess. Some of the figure were wrongly plucked in. Furthemore, it was kind of tedious for me as i was not the one who prepare that working papers. It took much time than usual to clear that file.

The lesson i learnt from Neo and this file clearing is be it slow, it's better to be clear and detailed!

Tuesday, i was halfway clearing NXXXX file that's 10 percent yet to be completed and setting up files for the coming job. Or should i say, it's my current job following. The case is this audit firm's one of the big client which audit fee could probable reach RM 200 K . I started to understand why the audit fee is that high even when i was just setting up files for the audit work. The company has fifteen subsidiaries( inclusive of sub-subsidiaries). It involves mainly in Poultry industry. Each subsidiaries are interrelated.

Today, Wednesday, We had briefing for the job. As this company is a listed company ( BERHAD), the audit procedures are more "serious" compared with other cases.

It's a requirement under IQE 10 or something( i forget what he was mentioning) to brief the audit staffs and ensure everyone has an clear idea of what's the client's business nature.

The briefing took about one and half hour. In the briefing, the manager briefly explained the structure of the company, its business nature as well as the interrelation of its subsidiaries with parent company, the stock nature and classification. At the end of the briefing, the manager assigned these companies to seniors and staff in charge. Some of the companies are dormant( non-active). Hence, of that 16( inclusive of the parent company) companies which could be grouped into Broiler and Layer categories, there are about seven or eight companies that are assigned.

Trainee are assigned to assist seniors in purchase and sales transaction test. I am working with senior named Annie. She is a good senior who gives clear guidance. Thanks alot.^^

The headquater of the company located in a quite under-developed area. I was informed that, once we are assigned this case, be prepared to have packed food all the while till the case ends.

Hmm.. i saw a different perspective of audit. It's a bit different in way of handling as well as documentation too. I could see more serious way of documentation in this case.

That's all because of AUDIT FEE, isn't it?

Friday!^^

Date: 29 October 2010

Duration: 1032pm

I reached home around 730pm today. I was not really busy in office today. I was doing some filing and drafting LXXXXX report.

There was a mini birthday celebration for October's babies in office after six today. We all stayed to join the party. It was really a short dinner break actually. The committees of Fund Club bought pizzas from PAPA JOHN and some drinks, and a cake from M n G.

Well, this office really give me a warm feeling. Though i was not that close with them yet, though i really dislike clearing file ( but i still have to clear this NXXXX file i did last week with Poh Yeng and i know more are coming), the office really give me a warm feeling.

Talking about clearing files, i started to understand why this senior, Poh Yeng had seven files to clear at one time. I kind of agree with Neo's method of doing audit. Instead of being fast and doing lots of mistakes which cause you to have more files to clear afterwards, why not being careful with minimal mistakes?

You probably do not understand what i was talking about.

In audit, each would be assigned a firm to audit everyweek, perhaps every two weeks if the firm is big or the audit fee is high. After the week, working papers and drafted report need to be submitted to the team learder for reviewing. The leader would make remarks should there be any mistakes or uncertainty about the figures. The more mistakes or less details of your report ( such as not cross referencing or not showing how you get that figures), the more modification ( or file clearing) you need to make. It's possible the file is reviewed and be requested to modified for as much as seven times. Remember, each week, there would be new job, when all the reviewed files come back at one time and at the same time, this is what would happen>>> one stack of orange file in front of your table!

I hate that!!! i promised myself, i would minimise the chance of clearing my audit file by being more cautious!

I brought back an audit file to clear this weekend. Too bad, i had forgotten to take softcopies from Poh Yeng. But, it should not be a big problem!^^

hmm... i understand why James would resign after two months, today is his last day. Your EQ need to be higher than your IQ!!!That's what i heard from seniors.

Typo Error!

Date: 28 October 2010

Duration: 1018pm

We went to client's office for auditing today. It's last day field work in client's office. We had been there till the Pak Cik ( the Guard) there also can recognise our car and us.

Not much was left today. I was preparing Management Representation letter and Director interest and benefit. I was kind of free today. I read through the working papers from Section E till Section A. I just realised the company is a "family" company. The main directors are husband and wife with five sub-directors. The sub-directors are actually their five children, each holding six percent of shares.

After going through the working papers, i could only see clearly the company, not everything, but much more as compared to previous days.

I was kind of blurred last week. I was supposed to go off early from client's office. Siew Choo called me backed for the NXXXX first draft report i did last week. Undeniably, i did mistakes!

It's typo errors. I have to admit that i did quite alot of typo errors. Besides the typo errors, the other error i did not blame myself. The deferred tax and cashflow statement were left unfilled as Poh Yeng had yet to completed that portions that time. As for other portions, i was following past year report. I did highlighted and flagged those pages that i was uncertain of to Poh Yeng, expecting that she would go through the report before passing it to Siew Choo. As for the alignment, perhaps i was really not used to using this software.

She called me back and wanted to brief me after Poh Yeng backed at six. I told her that i got something on at six today. She let me off today and say would brief me tomorrow evening when Poh Yeng was backed from client's place. Thank you. Thank you for forgiving those mistakes and the patience. LOLz.

I swear to myself, be the error be any error, no typo error again!!

I can do it! I SWEAR!

Tomorrow would be drafting reports day. One is editing the Nxxxx report, another report is the company that i have been following this week. It should be easier as compared to first time. I learned from my mistakes!

i did not enter office today~

Date: 27 October 2010

Duration 824 pm

I reached home around six today.

I did not enter office today. Neo and I were in client's office for auditing. Everything seems smooth. The progress was good. I had done my section E- operating expenses. The remaining section is Section F- Taxation which is the most difficult portion of working papers. I always heard groans from seniors about this section F.

Well, i have no idea how hard it is. I believe it is hard. I have yet to handle this challenge.

Looking upon that, but i believe that i can handle it.!!

I was doing Section E- Staff cost and Director remuneration. Many companies group EPF and SOCSO together regardless whether its director's or staff's EPF. We are required to reclassify EPF of Director into Director's remuneration or Non-fee emoluments from the EPF and SOCSO expenses.

As for the Staff cost, there is requirement under Companies Act on Schedule 9 Disclosure. Hence, we need to prepare working paper on the computation of Schedule 9 which would be used in drafting report later on.

I did not manage to finish my PCB test today. I guess i was kind of slow in using EXCEL. EXCEL has more functions yet to be explored. ^^

We had our lunch in one of the cafe in Cheng( opps, i forgot the name ). Four of us( including another two seniors auditing another company nearby our location) ordered the same meal - Asam fish rice. During lunch hour, it's really a good time to know more about people in the office--> gossip in the office. There is another senior ( he is also a MMU graduate) leaving the firm soon. There would be always people leaving and coming audit firm every month, that's what i heard from seniors. Well, i would just observe that. This is my second week, I had already seen two leaving. The first one is Fion who is leaving for ACCA examination. The second one is James, the MMU graduate aforementioned.

Tomorrow i would be entering office to do some printing. Oh yeah, would like to ask Jac about PCB computation too. Neo forgot how to compute PCB as she has only done it once. ^^

Thanks Neo for picking me up to client's office and sending me home today. Not forgetting to thank Neo to solve all my non-tally figures. ^^

My day ends with Gratitudes.

Date: 26 October 2010

Duration" 0831pm

I reached home around seven today. I was not in office for the whole day. Indeed, i was at LXXXXX office for audit. The progress was smooth. I finished several working papers of section E. The other working papers kind of not easy for trainee to handle.

I would not be entering office tomorrow too. There would be another outside audit day for me in LXXXXX. The employees there are friendly and helpful. They are willing to answer your queries should you have any doubts about the accounts.

Thanks Ms. Toh of LXXXXX for computing that amount for me.^^ Really sorry to trouble you all this while.

Well, of all the trainees, i would say i am probably the luckiest one. The seniors i followed, and following right now are all very patient and helpful. They are willing to teach and explain. After all, no matter how smart you are or how good your result is, audit work is still a brand new thing. I could confidently say that, passing audit subject or getting an A+ for audit subject does not help. Rather, experience counts.

Lee Kim( one of my trainee friend) has fallen sick today. She is having fever and digestion problem. Hope she has a speedy recovery.

I heard from senior that tax and audit department of my firm are kind of different. The audit department head like Guan Seng and Grace are more friendly and linear as compared to tax department head such as Ms. Leong. Well, i did not really work under any of them. So, i have no further comment on that. It's just that i never see any of them smiling except Grace. LOLz.

Ohyea, i took the shoes i ordered yesterday. Like it and thanks for the discount, Mr. Low

Tomorrow would learn PCB ( individual tax ) computation from Neo. ^^wee...

Wee.....TWO

Date: 25 October 2010

Duration: 814pm

I am following another new company this week, under a senior called Neo who has been in the audit firm for only four months. She is also MMU graduates. ^^I realise, seniors in this audit firm really pick up things fast. Well, they are all assigned a company to be handled independently. INDEPENDENCE make you grow~

We had conducted our audit in LXXXXX Sdn. Bhd. located in Cheng. It is a medicine production company. Comparing its filing system to NXXXX-the company which i was auditing last week, its filing system is far more systematic. I could easily vouch the items.

I was doing Purchases, Credit notes, and Revenue( Section D and Section E) -- Cut off test and transaction test. Cut off test is done to test whether the revenue or purchases have been taken up in an appropriate FYE. For this company, its FYE is 30 June. The cut off test is done by selecting the last five transactions before and after that cutting point which is 30 June.

As for the Credit notes test which is to ensure no purchases are being overstated ( after taking into account all the returns) for the year, it's done by voucing credit notes value exceeding APM. Luckily, none of the value exceeded the APM. I completed this working paper in a split of time. LOLZ.

As the the purchases or revenue transaction test, they are done to ensure that purchases or revenue are not overstated for the FYE. This is done by matching invoices and DO or BOL, and ensure all the items have been taken up in GL.

Tomorrow, i would be doing detecting unrecorded liabilities.

It's week two of my intern duration, hope i don't get that blurred. ^^

Tomorrow would be another brigther day, i feel it's better to leave office than to stay in the office.

Thanks the senior, Neo for being helpful.

I should stop here, i forget to take the shoes that i ordered a week ago on my way back just now. LOLz, it finally arrived yesterday. I thought the shoes would arrived at the end of this month. It just took one week. ^^

It has been a tiring day, but i feel it all worth it when you learned something new.

It's Sunday!

Date: 24 October 2010

Duration:1221pm

Oops, i forget to blog about my workday on Friday. As soon as i got back from work that Friday, i was on drama marathon. n_n

On Friday, i left office at 630pm. Well, i finished my job quite early. I stayed back a while to have little chat with the trainee who has been in the company for about five months. ^^ Well, it's just a short information sharing time.

Everybody seemed busy on Friday. I was doing cross referencing from trial balance to lead schedules to to working papers of various section-Section A ( share capital, reserves, bank etc). Section B(PPE and investments), Section C( inventories), Section D( Receivables), Section E( Payables and expenses), Section F( Taxation). Section G( Statutory Audit details), and Section Z.

i was really blurred about all these sections on the few days. it was really a hard time for me to find all the working papers without clearly understanding what all the sections consists of. I would like to thank Jac and Wilson for clarifying that for me and giving me that index copy as reference. It really helps a lot.

Besides cross referencing, i did some printing and filing. As the seniors was busying, i just did whatever i could to help them out.

i also called up NXXX company to verify the months when invoices were not filed. Of total, there were about three months9 total RM21 million value of purchase transaction) when suppliers invoices were not filed. The Account Clerk claimed that there was possibility of suppliers not sending the invoices or it could be the account clerk not printing the invoices received in mail box. However, she could not be hundred percent positive about that as she just took over the account in the month of March or April. Thanks to her honestly^^

----

Today is Sunday afternoon. Tomorrow would be working day.

After one week of working in audit firm, " i understand why people like Friday and dislike Sunday, because the next day matters "( this is what i posted in my facebook)

Today is Sunday, tomorrow really matters!!

I would meet another helpful seniors next weeks^^

tomorrow is friday~wee^^

Date:21 October 2010

Duration: 1052pm

The haze was getting serious in some area. Some of the schools had been temporarily closed down due to the haze that had reached more than 300 point critical level of the area.

Hope the haze would diminish soon.

I backed on time from work today and rushed for yoga classes at six thirty.

Though it was rushing, i felt refreshed walking out of yoga class after one hour. I sweat a lot.

Despite that, i realise my stamina had decreased. Probably due to unused of working life. I believe i would get better soon.^^

I was using CASEWARE to draft the report almost half of the day. Well, i realise i really need to do some homework this weekend to get myself off trouble for the next few weeks. There are too many excel files, too many working papers, too many codes , too many sections to remember. If you are unused or unfamiliar with all these, i find it kind of hard to proceed. I wonder if the seniors too take hours to finish drafting the report.

I did some printing and filing today too.^^ Again, thanks for all the senior's guidance and help~^^Sorry for buzzing you guys all the time.

Tiring day~

Off to bed now^^

@_@

Date: 20 October 2010

Duration: 811pm

I backed around seven pm today.

The seniors did not insist on my stay, indeed, she allowed me to leave when it reached 6pm and to proceed the remaining draft the next day. Thanks dear, I appreciate your kindness and your guidance.

This morning, again we went to NXXX at Melaka Raya to have the final audit at the client's place.

I was doing vouching on ten samples of purchases with highest values. The sources of documents involved Delivery Orders ( authorised) and Suppliers' invoices and Ledger.

Of the several samples, several of the samples' either invoices or delivery orders could not be found. We enquired client's account clerk for the incompleteness of source documents. As far as we were concerned, the purchases that were delivered through E-channels were not filed with Delivery Orders. As for the missing of invoices, the client just clarify that the suppliers did not provide the invoices for some of the months even though they had requested.

We finally finished our audit before lunch and today would be the last day of audit visit to this client's office. Clients dislike auditors' visit--> now i know why---> as every visiting cost such as travelling cost and parking fees would be charged on the clients.

Everything is very clear and detailed in audit firm. For copies of photostated documents to stationery used( included pens and pencil) would be charged on the clients. Hmm... I understand why clients dislike auditors most of the time.^^

After lunch, we backed to office to continue audit work on this company. Senior taught me using CASEWARE which is a software to draft audited financial report. Thanks a lot.

Before the drafting of words, i needed to verify the accuracy of the figures in the Financial statements of prior period. If there is no variances, only further drafting could be carried on. Luckily, no discrepancies found, i continue the next step--> keying in current year figures in trial balances. In the end, i should get ZERO balances.

ARGH!!

I did not get ZERO for the first time.

After much searching and assistance from seniors---> finally the account is balance!

The lesson is!-->TAXATION is a CREDIT item!!!!

After the trial balance was done, i then carried on the drafting of the remaining of the reports such as the Directors' report, Significant accounting policy etc etc.

I did not manage to finish it today, Yong Peng allows me to carry on tomorrow and urge me go back~LOLZ

I learned alot today! Thanks alot!!!! Especially the helpful seniors there~~