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Name :

Muhammad Nurfarhan Bin Mohd Hafiz

Matric Number :

288335

Contact Information :

Email - frhnhfiz5854@gmail.com

Phone no. - 016-710 0480

Program :

Bachelor of Accounting with Honours

Educational Instituition :

Universiti Utara Malaysia (UUM),

Sintok, Kedah.

UUM Report Supervisor :

Associate Prof. Dr. Norfaiezah Binti Sawandi

UUM Site-visit Supervisor :

Dr. Safrul Izani Bin Mohd Salleh

Dates of Practicum :

16 March 2025 - 19 September 2025

(6 months)

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Organization Name :

Guan & Associates

Organization Address:

No. 311, (Suite B), Block G, Phileo Damansara 1, 9, Jalan 16/11, Off Jalan Damansara, 46350 Petaling Jaya, 46350 Petaling Jaya, Selangor.

Audit Firm No :

AF1185

Established :

Guan & Associates was founded on February 1, 1999, under Section 8(2) of the Malaysian Companies Act, 1965, as a Chartered Accountant firm. The firm is also registered with the Malaysian Institute of Accountants, Malaysia's national accounting authority. From humble beginnings, we have steadily expanded and now have a large network of business clients mostly in the Klang Valley and Johore region.

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On my first day of internship at Guan and Associates, I began by introducing myself to the teams from various departments, namely Audit, Tax, and Company Secretary. I had the opportunity to briefly understand the different functions and responsibilities of each department.

In the Audit department, I was introduced to my supervisor, Sir Cody, who was the only person available at the office, as the other audit team members were working on-site at client companies. Sir Cody provided me with an overview of my role and initial tasks.

For my first task, I was assigned to key in financial data into a trial balance using Microsoft Excel. This task helped me familiarize myself with the firm’s documentation style and sharpened my understanding of basic audit procedures. It also allowed me to enhance my attention to detail, which is crucial in auditing work.

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Public Holiday - Nuzul Al-Quran

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Today, my supervisor, Sir Cody, conducted a comprehensive session to explain the audit procedures practiced in the industry. He guided us step-by-step through the entire auditing process, from the initial planning stage to final reporting.

Throughout the session, I learned how actual audit procedures are conducted differently compared to the theoretical knowledge gained at university. Sir Cody emphasized practical approaches, client communications, audit documentation, and real-world challenges faced by auditors.

This sharing session provided valuable insights and a clearer understanding of how auditing operates in real business environments.

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I continued working on keying financial data into the trial balance using Microsoft Excel. I focused on improving my speed and accuracy based on the feedback received from my supervisor.

As I became more familiar with the format, formulas, and financial data structures, my work process became smoother and more efficient. I was able to complete the tasks with minimal errors and greater confidence.

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Today, my main task was performing vouching activities. In the morning session before Friday prayers, I was assigned to review and verify supporting documents against the accounting records to ensure the accuracy and legitimacy of the recorded transactions.

After Friday prayers, I continued with vouching tasks until the end of the office hours. This process involved checking invoices, receipts, payment vouchers, and other relevant documents. I also learned to pay close attention to details and cross-reference the information carefully.

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At the start of the second week, more staff from the Audit department returned to the office after completing their on-site audit assignments. I took the opportunity to introduce myself to the colleagues I had not yet met. Although initially their expressions seemed serious, they were actually very friendly and welcoming towards us as internship students.

After the introductions, I continued with my assigned tasks. Additionally, I learned a new basic but important skill which is preparing documents for filing, including folding and organizing paperwork properly. While it seemed simple, this task taught me the importance of neatness, systematic filing, and documentation management in audit work.

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Today, we were introduced to Audit Express, an audit software commonly used in the industry. Sir Cody explained the functions of the software, such as assisting with audit planning, trial balance review, and working paper preparation. However, we mainly used Audit Express as a reference to guide us through the audit process.

The actual preparation of working papers was done manually using Microsoft Excel. We continued performing vouching tasks for sales and expenses, and based on the documents verified, we prepared corresponding working papers. After completing our work, we submitted it to Sir Cody for checking and feedback.

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On this day, I continued with the task of keying in financial data into Microsoft Excel and preparing the necessary working papers. After completing the data entry, I transferred the information into Audit Express as part of the audit documentation process. This helped me understand how the software complements manual work by organizing and standardizing audit records for easier review.

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Today, I continued with the same tasks as the previous day, which involved keying in financial data, transferring the information into Audit Express, and finalizing the working papers using Microsoft Excel. Once completed, I printed out the working papers for review.

The working papers were checked by Sir Cody (senior auditor), who provided feedback and highlighted some mistakes that needed correction. I carefully revised the errors and improved the documentation based on the guidance given.

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Today, I was assigned to assist with a new client company. My task involved preparing the filing process for the audit working papers to ensure that all documents were organized and properly recorded.

In addition, I performed cross-checking procedures by comparing the financial information provided in the client’s documents with the general ledger and Audit Express. This was to verify whether the information was accurate and consistent before finalizing it into the audit records.

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31 March - 1 April 2025 (Monday and Tuesday)

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31 March - 1 April 2025 (Monday and Tuesday)

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The office was closed for the Hari Raya Aidilfitri holiday. No work activities were carried out during these days.

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After returning from the Hari Raya holiday, the office was quieter as most colleagues were still on leave, leaving only myself and one senior auditor present. In the morning, I was assigned to assist with administrative work, mainly folding and organizing papers until the afternoon.

After the lunch break, my senior provided me with a new task which is prepared the Profit and Loss (P&L) working paper using Microsoft Excel. This involved transferring figures from the client’s records into the working paper format and ensuring the accuracy of the calculations.

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Today, I continued working on the Profit and Loss (P&L) working paper that I had started previously. After completing the P&L, I proceeded to prepare the Balance Sheet working paper using Microsoft Excel. This required me to carefully transfer figures from the client’s records, ensure that all balances were correct, and confirm that the P&L tied accurately with the Balance Sheet.

In addition, I had the opportunity to guide my friend and fellow intern, Ajmal, who is also from the same university, in completing certain tasks he was unfamiliar with. I explained the steps and shared what I had learned, helping him better understand the working paper preparation process.

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Today, I continued working on the Balance Sheet working paper. I completed the sections that I was already familiar with, based on the knowledge and guidance I had previously received. However, since most of the Audit department staff were still on leave, only Ajmal and I were present in the office. As a result, we faced limitations in completing some parts of the Balance Sheet due to a lack of instructions or guidance from senior staff.

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During this week, I was exposed to a variety of audit tasks ranging from corrections to handling new client assignments. At the beginning of the week, I corrected audit working papers that had issues due to pending supporting documents from clients. This helped me understand the importance of complete evidence before finalizing any audit documentation.

On the following day, I assisted with statutory audit work and company resolutions in compliance with company secretary requirements. Once completed, I printed and filed the documents, which gave me insight into the regulatory side of auditing.

Midweek, I finalized all pending working papers and submitted them to my senior, Kak Fatiha, who handled taxation and audit reporting. After that, I was assigned a new client in the auto parts business, where my main task was to perform vouching for sales transactions involving 372 samples. This process tested my patience and attention to detail.

In the next two days, I balanced between administrative and technical tasks. I prepared dispatch (cover) letters for companies with completed audits and continued vouching sales transactions. Later, Sir Cody instructed me to add another 50 samples due to changes from the client. After completing the additional vouching, I assisted again with statutory audit and resolution tasks.

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At the beginning of the week, I prepared Profit and Loss (P&L) working papers before continuing with vouching tasks. However, I had to take a half-day leave after lunch due to an emergency matter, where I needed to visit UTC Sentul regarding my identification card.

On Tuesday, I continued completing the P&L working paper. The next day, under the guidance of my senior, Kak Fatiha, I was assigned to prepare audit planning for new client companies. This task allowed me to learn how auditors outline the scope and procedures before carrying out audit work. On Thursday, I continued with the audit planning task until it was complete.

By Friday, after finalizing the audit planning and P&L working paper, I proceeded to prepare the Balance Sheet working paper until completion. This was important as preparation was needed for the upcoming audit fieldwork scheduled in Batu Caves, Selangor, on Monday. This will be my very first experience participating in audit fieldwork, which I am both excited and slightly nervous about.

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This week marked an important milestone in my internship journey as I experienced my first audit fieldwork outside the office. On Monday, I was assigned to PSG Trailer Sdn. Bhd. at Batu Caves, which was my first time working directly at a client company. It was a new and exciting environment where I had the opportunity to observe how audit procedures are conducted on-site.

On the second day, I focused on vouching using the client’s documents, which required patience and attention to detail due to the large volume of records. Although the task was challenging, it was enjoyable and gave me practical exposure to real client documentation. The client was also very welcoming, and the boss kindly treated us to lunch, which made the experience more memorable.

By Wednesday, I returned to the office in Phileo Damansara to finalize and sign off the working papers I had previously completed. After filing them, I began working on a new client, JMG Trading Sdn. Bhd., a company involved in supplying Korean and Japanese food in Malaysia.

On Thursday, I completed the Profit and Loss working paper for JMG Trading and proceeded to prepare the Balance Sheet and statutory audit documentation. Finally, on Friday, I finished the Balance Sheet, assisted with paper filing, and prepared for the upcoming fieldwork at JMG Trading Sdn. Bhd. scheduled for the following week.

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At the start of the week, I continued with audit fieldwork at the client company, where my main task was Profit and Loss vouching, focusing on sales transactions. The following day, I proceeded with expenses vouching until completion. Since the client company closed earlier than usual at 4:00 PM, we were allowed to leave early as well.

On Wednesday, I faced a more challenging task at the client site — Purchases vouching. The difficulty arose from the large volume of overseas purchases that required detailed checking. As I had to complete this work independently, I relied heavily on my knowledge to reconcile amounts and verify supporting documents. However, due to time constraints, I was unable to finish all the samples. Therefore, I requested the client to provide the remaining purchase invoices via email for me to complete later as part of my test of details.

Thursday was Labour Day, a public holiday. On Friday, I returned to the office and completed the outstanding working papers for purchases using the documents obtained from the client. By the end of the week, I managed to finalize all the necessary audit work for that client.

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At the beginning of the week, I was assigned a new client company and prepared audit working papers starting from the Profit and Loss (P&L) up to the Balance Sheet. On the second day, I continued with the Balance Sheet, which also included statutory audit and resolution tasks, before finalizing and filing the documents.

Midweek, Sir Cody assigned me another new client in preparation for the upcoming fieldwork. On Thursday, I was required to complete the audit planning and working papers from P&L to Balance Sheet within a single day. This was a particularly challenging task due to the large number of documents and the fact that I had to complete the work independently, which tested my time management and problem-solving skills.

On Friday, I joined the audit fieldwork at Edging Master Manufacturing Sdn. Bhd.. During this fieldwork, I prepared the P&L working paper and assisted Sir Cody with vouching and Balance Sheet preparation. This gave me more hands-on exposure to real audit practices directly at a client company.

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The week began with a public holiday (Wesak Day) on Monday. On Tuesday, I returned to the office, where Kak Fatiha assigned me a new client company. My task was to prepare the audit working papers, beginning with the Profit and Loss (P&L) and then proceeding to the Balance Sheet.

On Wednesday, I was on medical leave due to food poisoning, which prevented me from working that day. However, I resumed work on Thursday and continued with the assigned tasks, ensuring that the working papers were completed as required. By Friday, I continued finalizing the audit working papers to ensure completeness and accuracy before submission.

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This week began with Sir Cody assigning me a new client company to prepare the audit working papers. Since it was a relatively small company, the amount of documentation was minimal compared to my previous assignments. On the second day, I finalized the working papers, printed them, completed the filing, and submitted them to Sir Cody for review.

By Wednesday, my working papers were still under review, so I asked the senior auditors if there were any additional tasks I could assist with. As no assignments were available, I took the initiative to assist with filing preparation, folding and organizing dividers for working papers, which is an important part of maintaining proper audit documentation.

On Thursday, Sir Cody reviewed my working papers and pointed out corrections that needed to be made. I spent the day revising and updating the documents accordingly. Once completed, the working papers were ready for the preparation of the final audit report.

The highlight of the week came on Friday, when Kak Fatiha introduced me to tax computation work. She taught me how to prepare a tax working paper using specialized software called Superior Tax Computation. Although the process was complex and time-consuming at first, it was very interesting, and I gained valuable new knowledge about taxation procedures.

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This week continued with similar tasks to the previous weeks, focusing mainly on preparing and finalizing audit working papers for several client companies. I worked on both Profit and Loss (P&L) and Balance Sheet sections, ensuring that the figures reconciled with supporting documents such as general ledgers and invoices.

In addition, I assisted with vouching for sales and expenses, which helped strengthen my understanding of the audit testing process. Once the working papers were reviewed, I made necessary corrections based on feedback from seniors before proceeding with printing and filing. Filing tasks also included organizing and separating working papers with dividers to maintain proper documentation.

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The week began with a public holiday (Birthday of Yang di-Pertuan Agong) on Monday. On Tuesday, I was assigned by Kak Fatiha to prepare audit planning for a new client company, Getha 1969. This planning task was crucial as I was scheduled to attend the fieldwork later in the week together with Ajmal, my fellow internship colleague from UUM.

On Wednesday, I continued working on the audit planning and completed the required P&L and Balance Sheet working papers to ensure readiness for the fieldwork.

On Thursday, I accompanied Kak Fatiha and Ajmal to Getha 1969’s office in Cheras for audit fieldwork. This was one of the most valuable experiences of my internship so far, as I was exposed to auditing a well-known company in the mattress industry. Based on the planning I had prepared earlier, I performed vouching for purchases, while Ajmal focused on sales and expenses vouching. The number of purchase transactions was very large, requiring detailed and time-consuming sample testing, but it gave me valuable hands-on experience in handling complex documentation for a big client.

On Friday, I took unpaid leave to return to Perlis and celebrate Hari Raya Haji with my family.

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At the beginning of the week, I continued working on corrections for a previous client’s audit working papers. The documents had several incomplete areas due to pending information from the client, so my focus was on updating and finalizing them once the necessary documents were provided. By Tuesday, I managed to complete the corrections and ensure the working papers were properly updated.

On Wednesday, Sir Cody assigned me a new client, and I began preparing the audit planning for that company. This involved reviewing the trial balance and setting up the scope of audit procedures to be carried out.

Thursday was a productive day where I followed the entire audit process from start to finish — beginning with the trial balance and continuing through to the preparation of the audit report. This allowed me to gain a better understanding of the complete flow of audit procedures.

On Friday, I worked on another client, Yippee Hotel Sdn. Bhd.. The challenge with this company was that they were still using a very traditional style of accounting, relying heavily on physical documents for their General Ledger, Profit and Loss, and Balance Sheet. While the documentation was clear and relatively easy to follow, some important documents were missing. As a result, I prepared a queries file to formally request the missing information from the client. This taught me the importance of documenting gaps and ensuring that all required audit evidence is obtained before finalization.

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The week began with a challenging task where I spent significant time completing the audit working paper for an ongoing client. It took me around three days to finalize due to the complexity of accruals. I initially struggled to identify the correct figures, but through careful review and problem-solving, I managed to reconcile the amounts. This process highlighted how important accuracy and patience are in audit work.

By Tuesday, I focused on resolving accrual issues and ensuring they matched with the General Ledger (GL). The company had multiple adjustments and reclassifications to handle, which made the process more complicated, but I managed to complete it systematically.

On Wednesday, after reviewing my completed working paper, I noticed discrepancies in the deferred tax liabilities compared to the client’s provided figures. To resolve this, I used the tax computation software to make the necessary adjustments. Although tax calculations were challenging, this experience gave me new exposure, and I realized I enjoy audit work more than tax but still value the knowledge gained.

Thursday was more varied. In the morning, I assisted my colleagues by preparing statutory audits for four companies, which helped me strengthen my multitasking and teamwork skills. Later that day, Sir Cody assigned me a new client, where I began preparing the audit planning.

On Friday, Ajmal was absent, so I worked independently. It gave me an opportunity to manage tasks on my own and build self-reliance.

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The week started with me taking medical leave on Monday due to fever, cough, and tonsillitis. I decided to rest at home to avoid affecting my colleagues’ health.

On Tuesday, I focused on finalizing the audit report, ensuring all details were accurate and complete. I also prepared the necessary documents that needed to be settled with clients, including obtaining their signatures.

Wednesday was spent working on a new company’s audit working paper assigned by Kak Fatiha. Once completed, I handled the filing process and prepared the draft report for review.

On Thursday, I continued the pending tasks from the previous day until the audit work was fully completed.

Friday was a public holiday (Awal Muharram).

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Day 1 (Monday): In the morning, I prepared an additional working paper because there was a new item involved for expenses. After completing it, Kak Fatiha assigned me a new client company to find sample Test of Details. This company was a legal firm, which was rare and quite confusing at first since the workflow was different from the usual industries. In the afternoon, I went to Getha in Cheras for stock take. The process was fun as I got to interact with people and learned how the stock take procedure works.

Day 2 (Tuesday): I continued preparing the working paper for Alan Tan & Lee and searched around 50 samples for the Test of Details.

Day 3 (Wednesday): Continued the Test of Details and working paper for Alan Tan & Lee.

Day 4 (Thursday): Proceeded with the same task, completing more samples and compiling the working papers.

Day 5 (Friday): Finalized the working paper and completed the Test of Details for the legal firm.

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Day 1 (Monday, 7/7): In the morning, I completed the working paper for a company assigned by Sir Cody. After finishing, Kak Fatiha gave me a new client company to prepare the working paper. By noon, I managed to complete the PNL and Balance Sheet. In the afternoon, after lunch, I worked on statutory audit and resolution. Once done, I continued with another new client company assigned by Kak Fatiha.

Day 2 (Tuesday, 8/7): Finalized yesterday’s working paper from A to Z. Then, I corrected a client’s working paper from Sir Cody due to some mistakes. After completing the correction, I continued preparing the working paper for another new client given by Kak Fatiha.

Day 3 (Wednesday, 9/7): Took medical leave due to food poisoning.

Day 4 (Thursday, 10/7): Continued working on the client’s working paper until completion.

Day 5 (Friday, 11/7): Completed the remaining unfinished work, proceeded with filing, and then prepared the tax computation for Kak Fatiha’s client. After that, I worked on the report as much as I could complete.

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Day 1 (Monday, 14/7): In the morning, I prepared the tax computation for Hebel House and completed the report. After that, I worked on the audit planning and prepared the working paper for Yoon Seng Metal Industry.

Day 2 (Tuesday, 15/7): Continued preparing the working paper for Yoon Seng, starting with PNL and later completing the Balance Sheet by 4.30 p.m. I also learned something new today, which was how to calculate hire purchase working paper. After that, I began audit planning for a new company, Seng Yoon Seng Holdings, and started with the PNL working paper.

Day 3 – Day 5 (Wednesday–Friday, 16/7 – 18/7): Continued working on the audit planning and working papers until completion.

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Day 1 (Monday, 21/7): In the morning, I prepared the working paper for a new client company assigned by Sir Cody. Once completed, I printed and filed it, then passed it to Sir Cody for evaluation and review.

Day 2 (Tuesday, 22/7): Worked on corrections for a past client company as instructed by Sir Cody. After completing the corrections, I reprinted and submitted the updated working paper. Later, Sir Cody assigned me a new task to prepare audit working papers for a client company covering the years 2016 up to the latest year.

Day 3 (Wednesday, 23/7): In the morning, I completed statutory audit tasks by combining records from 2016 to 2024. After finishing, I checked with my audit manager for further tasks and was instructed to prepare audit working papers for a new client company. I started with the audit fees schedule and then continued with the working paper preparation.

Day 4 (Thursday, 24/7): Continued my progress on the working paper, focusing on the PNL section and finishing up the expenses part. Once completed, I proceeded to prepare the Balance Sheet working paper.

Day 5 (Friday, 25/7): Continued working on the client’s Balance Sheet until completion.

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This week, I was excused from my internship duties to attend training sessions in my university in preparation for the Varsity Team Championship (VTC) 2025. The training focused on physical conditioning, technical skills, and team strategies.

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Although not directly related to auditing work, this week was valuable in developing teamwork, discipline, and time management skills. These soft skills are also transferable and important for my future career as an auditor.

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Represented my university in the Varsity Team Championship (VTC) 2025 held at Universiti Pendidikan Sultan Idris (UPSI), Tanjung Malim. Participated in competitive matches throughout the week.

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It was an honor to represent my university at the national level. The experience taught me perseverance, leadership, and handling pressure in a competitive environment—all qualities that can benefit me in my professional career. I think it the best moment for me to represent my universities in my last year as a student and my managed to qualified for the next stage is a biggest achievement for me.

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Day 1 (Tuesday, 12/8): First day back in the office after taking leave to represent UUM in the Varsity Team Championship. I asked my senior for tasks, and Sir Cody assigned me to handle LKY Auto Parts, starting with audit fees computation, AXP process, and audit working papers. However, since the client’s GL was not yet submitted, I had to make inquiries. In the meantime, I was assigned another company, Comfort Coil Technology Sdn. Bhd., to prepare audit processes from A to Z.

Day 2 (Wednesday, 13/8): Continued with the Comfort Coil working paper, preparing both the PNL and Balance Sheet after completing the audit fees section.

Day 3 (Thursday, 14/8): Arrived slightly late (9.10 a.m.) due to a train breakdown and delays. Once in the office, I continued vouching using documents provided by the client for the financial year April 2024 – March 2025, as their accounts closed on 31 March 2025. I focused on completing the PNL before proceeding to the Balance Sheet.

Day 4 (Friday, 15/8): Completed the working paper and proceeded with filing. I then submitted the file to my senior for review. Any corrections required will be reprinted after adjustments are made.

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This week marked my return to the office after being away for VTC. It was challenging to catch up, but I quickly adapted to the workflow. I gained more confidence in handling working papers, from audit fees computation to completing PNL and Balance Sheet sections. I also experienced the importance of client cooperation, as pending documents delayed progress. Overall, this week strengthened my technical audit skills and improved my adaptability in balancing multiple assignments while maintaining accuracy.

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Day 1 (Monday, 18/8):
Continued doing filing tasks for the entire day until everything was completed.

Day 2 (Tuesday, 19/8):
Prepared the trial balance and keyed it manually into Audit Express. I had to check each amount line by line and link it with the previous year’s figures. After completing the key-in process, I realized the amounts did not balance, so I needed to recheck everything carefully. The trial balance had a total of 14 pages.

Day 3 (Wednesday, 20/8):
Prepared another company’s trial balance, Tropical Engineering Sdn. Bhd., and keyed it manually into Audit Express. This was more challenging as the trial balance contained 26 pages, with many new items that had to be entered one by one.

Day 4 (Thursday, 21/8):
Continued with the trial balance work, rechecking figures and completing the key-in process.

Day 5 (Friday, 22/8):
Continued with the same trial balance work as the previous day until completed.

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This week was very challenging as I spent most of my time preparing and keying in trial balances into Audit Express. The process was time-consuming and required high attention to detail, especially when dealing with lengthy trial balances of more than 20 pages. Although it was tiring, I gained valuable experience in handling large amounts of financial data, improving my patience, accuracy, and problem-solving skills when figures did not balance.

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Day 1 (Monday, 25/8):
In the morning, I checked with my senior if there were any urgent tasks that needed to be settled. Since the main audit work had already been distributed, I was assigned to handle filing tasks. I started organizing audit files according to company names and financial years, ensuring all supporting documents were placed in the correct sections (PNL, Balance Sheet, Stat Audit, and Resolution). In the afternoon, I continued the filing work until everything was completed and confirmed with my senior that the files were ready for future review.

Day 2 (Tuesday, 26/8):
I was asked to prepare cover letters for client companies. This task involved drafting, editing, and formatting around 70 cover letters using the firm’s standard template. Each letter had to be checked carefully to ensure that the company’s name, address, and financial year were correct. This task took most of the day as I had to be precise and avoid mistakes, because errors in these formal documents would reflect badly on the firm.

Day 3 (Wednesday, 27/8):
There was no major audit assignment for me today, so I assisted with general office duties. I helped in folding and organizing documents that needed to be sent out to clients. While it seemed like a light task, I realized it is also important for maintaining professional correspondence with clients and ensuring documents are properly arranged before mailing.

Day 4 (Thursday, 28/8):
I assisted Kak Fatiha in preparing audit planning for her audit fieldwork next week. This included gathering the necessary information such as client profile, past year financial data, and preparing schedules for planning purposes. I learned how important audit planning is to ensure fieldwork runs smoothly and efficiently. It was interesting to see how auditors set their strategies, identify areas of focus, and prepare checklists before going to the client’s place.

Day 5 (Friday, 29/8):
I continued to assist with the audit planning work. Today, I focused on completing the working papers for the planning stage, including documenting risk assessment areas and checking compliance with audit standards. Once everything was compiled, I reviewed the documents with Kak Fatiha to ensure completeness before finalizing them.

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This week, I gained a wider perspective of how different tasks contribute to the overall audit process. Even though some tasks were more administrative, such as filing, preparing cover letters, and folding papers, I realized these are essential for maintaining order and professionalism in the firm’s daily operations. The highlight of the week was assisting Kak Fatiha with audit planning, where I learned about risk assessment, client background review, and the steps needed before fieldwork begins. It made me understand that proper preparation is crucial for auditors to carry out their duties effectively. Overall, this week helped me balance between learning technical audit procedures and appreciating the importance of supporting tasks that keep the audit process organized.

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Day 1 (Monday, 1/9):
Public holiday in conjunction with Malaysia’s Independence Day (Merdeka). No office work today.

Day 2 (Tuesday, 2/9):
I was assigned by Afif to prepare the Profit & Loss (PNL) working papers for a new client company. The task was quite challenging for me because I had to carefully trace and link the PNL figures with the respective invoices provided, especially for sales and purchases. This required me to check each document thoroughly to ensure accuracy and avoid mismatches between client records and the audit working paper. It was time-consuming but helped me understand the importance of proper referencing in audit.

Day 3 (Wednesday, 3/9):
I continued working on the same PNL task from yesterday. After reviewing and confirming that the figures tallied with the invoices, I proceeded to complete the Balance Sheet calculation. This involved reconciling balances and ensuring assets, liabilities, and equity sections were correctly prepared. I also had to double-check that the closing balances were consistent with the trial balance provided.

Day 4 (Thursday, 4/9):
Today, I was tasked with preparing audit planning for a company that will be handled by Sir Cody in next week’s audit fieldwork. My responsibilities included gathering client background information, summarizing financial data, identifying key risk areas, and organizing planning schedules. I also helped in drafting the initial working papers needed for the planning stage. This gave me valuable exposure to the importance of audit planning in ensuring efficient and effective fieldwork.

Day 5 (Friday, 5/9):
Public holiday in conjunction with Maulidur Rasul. No office work today.

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This week was shorter than usual because of the two public holidays, but I still managed to learn and practice important audit skills. The tasks I handled required a lot of attention to detail, especially when preparing the PNL and Balance Sheet working papers where every figure had to be linked and supported by valid documents such as invoices. Although it was a bit of a struggle at first, the process taught me patience and improved my accuracy in performing audit work. I also appreciated the opportunity to assist in audit planning, which gave me insights into how auditors prepare before conducting fieldwork at the client’s premises. Overall, this week strengthened my technical knowledge and helped me build better focus and discipline in completing audit-related tasks.

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Day 1 (Monday, 8/9):
Today, I completed the audit planning assigned by Sir Cody. The planning process involved reviewing the client’s background information, analyzing their trial balance, and identifying the audit procedures to be carried out during the fieldwork. This stage is crucial to ensure that the audit can be conducted in an efficient and structured manner.

Day 2 (Tuesday, 9/9):
In the morning, I prepared despatch letters and returned several documents to clients. After that, Kak Fatiha assigned me a new company to handle. I started by reviewing the trial balance and preliminary documents to familiarize myself with the company’s financial data before beginning the detailed audit procedures.

Day 3 (Wednesday, 10/9):
I was on medical leave due to food poisoning.

Day 4 (Thursday, 11/9):
I continued with the new client’s audit planning, starting with the Profit & Loss (PNL) section. Once completed, I proceeded to prepare the Balance Sheet planning and ensured that all schedules were properly documented. After finishing the planning phase, I started preparing for vouching procedures by listing and organizing the documents required for testing.

Day 5 (Friday, 12/9):
My main task today was to perform vouching for the client’s transactions, focusing on the PNL section and staff costs. This required me to trace supporting documents such as invoices, payroll records, and payment vouchers to verify the accuracy of the figures recorded in the financial statements. The process was detailed and time-consuming, but it strengthened my understanding of how to test the validity and completeness of financial data.

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This week gave me a good balance of exposure to different aspects of the audit process, from planning to execution. Preparing audit planning for multiple clients trained me to be more systematic in analyzing trial balances and organizing audit procedures. Although I had to take a day off due to food poisoning, I managed to catch up with my work and complete the assigned tasks. I also gained practical experience in handling administrative tasks such as preparing despatch letters and returning documents, which are important to maintain good communication with clients. Most importantly, the vouching exercise allowed me to apply audit theory in practice by directly testing transactions with supporting documents. Overall, this week improved both my technical audit skills and my ability to adapt when unexpected situations such as illness occur.

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Day 1 (Monday, 15/9):
Public holiday in conjunction with Hari Malaysia.

Day 2 (Tuesday, 16/9):
Another Hari Malaysia holiday.

Day 3 (Wednesday, 17/9):
I continued working on the pending audit working papers that were not yet completed. After finalizing the working papers, I proceeded with the filing process. Once that was done, I keyed in the trial balance into Excel and ensured that all the figures matched and were properly linked until it was fully completed.

Day 4 (Thursday, 18/9):
I continued the remaining tasks from yesterday. Later, Sir Cody assigned me new work, which was to prepare the audit planning for two companies, Cody and Yee Hang. The task required careful preparation of the PNL and Balance Sheet sections, as these documents would be used for the upcoming audit fieldwork.

Day 5 (Friday, 19/9):
This marked my final day of internship. I started the day by completing the pending PNL section for the audit planning working paper, and then proceeded with the Balance Sheet until it was completed. Before leaving, I spent some time with all the staff members, greeting and having casual conversations with them for the last time. I expressed my gratitude to each of them for their guidance, support, and the warm welcome I received throughout the six months of my internship here.

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This final week was a meaningful one as it concluded my six-month internship journey. Even though it was a shorter week due to the public holidays, I was still able to complete important tasks such as finalizing audit working papers, filing, keying in trial balances, and preparing audit planning for new clients. These tasks allowed me to consolidate all the knowledge and skills I have gained throughout my time here, from technical audit procedures to administrative responsibilities.

On my last day, I took the opportunity to speak with my colleagues and seniors, thanking them for their continuous guidance and support. Their willingness to teach and share knowledge has been invaluable in helping me grow, not only as a student but also as a future professional in the accounting field. I truly appreciate the teamwork, encouragement, and kindness that surrounded me during this internship.

Overall, my internship experience has been a rewarding journey filled with challenges, learning opportunities, and personal growth. I leave this company with greater confidence, stronger technical skills, and fond memories of the people who made this experience meaningful.

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This was my first week as an intern, and it mainly focused on adapting myself to the office environment. I introduced myself to every department and began to understand how things worked in a real audit firm. Most of the tasks I performed were related to data entry, especially keying in trial balances into Excel. Although the work seemed simple, it was the foundation for everything else, and I realized how crucial accuracy is in auditing. I also noticed how different real auditing practices are compared to what I learned at university.

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I continued to build on my early experience, mainly focusing on working papers and filing. Even though the tasks seemed repetitive, they taught me the importance of consistency and neatness in record keeping. This week was also the time I became more familiar with my colleagues, who turned out to be very friendly and supportive despite their initially serious appearance. I also got exposed to audit software as guidance, which helped me see how audits are structured step by step, even though most of the work was still done in Excel.

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By the third week, I felt more independent in handling the work assigned to me. I prepared profit and loss working papers, balance sheets, and even guided my fellow intern who was still learning. Teaching someone else gave me confidence and made me realize that I had already picked up essential skills. However, since many seniors were away for fieldwork, I also experienced moments where I didn’t know how to proceed, which forced me to figure out solutions on my own.

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This was a packed and challenging week. I worked on correcting pending audit papers, did statutory audits and resolutions, and was also assigned heavy vouching tasks. On some days, I had to handle hundreds of samples for sales vouching, which really tested my patience and attention to detail. I also prepared cover letters and learned about how audit reports are communicated to clients. Although it was tiring, I realized that multitasking and switching between different types of work is a normal part of audit life.

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This week, I continued with profit and loss working papers, and later balance sheets, before preparing for my first audit fieldwork. I also had to take a half-day leave for a personal matter, which reminded me about balancing responsibilities both inside and outside of work. Later in the week, I learned more about audit planning, which gave me insights into how auditors prepare before meeting clients. The idea of going for fieldwork was exciting but also made me feel nervous about applying my skills outside the office.

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My first real exposure to audit fieldwork happened this week. I traveled to a client’s office and worked directly with their documents. I was tasked with doing vouching from physical records, which was more complicated than I expected because of the large volume of documents. Despite the challenge, it was a fun learning process. I also appreciated the working environment because my senior made sure we were taken care of. This experience made me realize that working at a client’s office requires adaptability and focus.

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The fieldwork continued at another client company. The tasks were more demanding, especially when I was assigned to handle purchases from overseas transactions. I had to use my own knowledge and reasoning to figure out amounts and complete sample testing. It was very tough because of the complexity and the time pressure, but at the same time, I learned how to deal with stress and manage heavy workloads. This week proved that auditing isn’t just about numbers — it’s about problem-solving too.

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I was exposed to more challenging audit planning and working papers this week. Some companies had more complicated structures, which required me to complete profit and loss and balance sheet working papers within tight deadlines. At the end of the week, I joined audit fieldwork again, where I did vouching alongside my senior. This gave me better exposure to real audit procedures and strengthened my technical understanding.

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This week was a mix of progress and challenges. Unfortunately, I fell sick due to food poisoning and had to take medical leave. Even though I was unwell, I made sure to catch up with my tasks once I returned to the office. I continued with audit working papers and filing. The experience taught me discipline and reminded me that health plays a big role in maintaining productivity at work.

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This week was significant because I was introduced to tax computation work using specialized software. At first, it was difficult to understand because the process was technical and time-consuming, but it gave me a new skill outside of audit. I realized how tax and audit are interconnected in practice. I enjoyed the challenge because it added to my knowledge, even though I still prefer audit more.

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This week was filled with mostly similar tasks as before — preparing working papers, completing profit and loss, and balance sheets. Although the tasks were repetitive, I took it as an opportunity to improve my speed and accuracy. I also started to feel more comfortable with the audit cycle, from planning to final reporting.

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The highlight of this week was going for audit fieldwork at a large and well-known company. I was assigned to vouch purchases, while my colleague worked on sales and expenses. The workload was heavy because there were too many samples, but I managed to complete them one by one. It was also exciting to be exposed to a big company’s operations, and I felt proud to contribute. This was one of my best learning experiences so far.

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This week, I dealt with pending documents and had to request missing information from clients. I also worked with a company that still used manual records instead of accounting software. At first, I was frustrated because everything was in physical format, but eventually, I appreciated how clear the transactions were. It was a test of my adaptability and patience.

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This was one of the most challenging weeks of my internship. I struggled for several days just to figure out accruals and adjustments. It was stressful and time-consuming, but I eventually managed to solve the problem. I also worked on tax adjustments, which I found complicated and tiring. However, the experience gave me resilience and taught me that making mistakes is part of the learning process.

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I balanced audit and administrative tasks this week. I assisted my colleagues with statutory audits, prepared audit planning for new clients, and continued my working papers. When my fellow intern was absent, I had to manage my work alone, which helped me improve my independence and sense of responsibility.

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I had to take medical leave again due to illness, but once I recovered, I focused on finalizing audit reports and preparing documents for client signing. This gave me exposure to the final stages of audit work, which felt rewarding because I saw how everything ties together from planning to report completion.

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This week was different because I was assigned to audit a legal firm. The workflow was not the same as other industries, which confused me at first. It took extra effort to understand their system. I also joined a stock take exercise, which was enjoyable and interactive. It gave me practical exposure outside of paperwork and allowed me to interact more with people.

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I continued preparing working papers, made corrections, and assisted with tax computations. This week highlighted how auditors must be flexible because tasks can change from one type of work to another. Although some tasks felt repetitive, I started to become more efficient and accurate in completing them.

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This week was a mix of learning and completing tasks. I worked on audit planning, prepared profit and loss and balance sheet working papers, and learned about hire purchase calculations. It was something new for me and added to my technical knowledge. I also gained more confidence in handling different industries.

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Me with the Director of Guan, Mr Tan Kim Hui

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Me with my Audit Manager, Sir Siow Chun Ming

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Me with my Audit Senior, Sir Cody

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Do stock-take with Sir Cody

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Do audit fieldwork with Ajmal

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This is my first time going audit fieldwork

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Going audit fieldwork Japanese Food Company

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Me with Afif, Audit Associate

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This is me represent my universities during Varsity Team Championship 2025 in UPSI

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UUM Hockey Team Men, I love this team <3