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### Key Lessons Learned
> If there is anything unsure, be sure to ask.
Notes:
- Although I had not taken any auditing course when I start the internship, I still manage to learn some basic concept before I went to workplace. During the internship, I learned a lot, not just accounting and auditing knowledge such as consolidated financial statement. Also include work etiquette, communication methods, etc.
+ Although I had not taken any auditing course when I start the internship, I still manage to learn some basic concept before I went to workplace.
+ During the internship, I learned a lot, not just accounting and auditing standard such as consolidated financial statement.
+ Also include work etiquette, communication methods, etc.
The first lessons I learned, also the first thing my supervisor told my in the work, is if there anything unsure, be sure to ask.
+ Let me explain.
- Our audit schedule is very tight. We spent most of our time in reviewing and correcting errors in financial statements. After we audit the subsidiaries individual financial statement, then we will review the consolidated financial statement. At the same time, we will also prepare audit papers. So that means if there are errors in subsidiary's statement, but found it during the consolidated process, that means we need to go back to readjust the consolidated statement and audit worksheet. This will not only slow down the entire audit project, but also add extra workload to other team members.
+ Our audit schedule is very tight.
+ We spent most of our time in reviewing and correcting errors in financial statements.
+ After we audit the subsidiaries individual financial statement, then we will put them together and review the consolidated financial statement.
+ At the same time, we will also prepare audit papers.
+ So that means if there are errors in subsidiary's statement, but found it during the consolidated process, that means we need to go back to readjust the consolidated statement and audit worksheet.
+ This will not only slow down the entire audit project, but also add extra workload to other team members.
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### Key Lessons Learned
> Don't work hard, work smart!