# data[].attributes.body
My name is Thavaanesh A/L Manisegaran, matric no. 284211, a final-year student pursuing a Bachelor of Accounting with Honours at Universiti Utara Malaysia (UUM). As part of the academic requirement for the completion of my degree, I undertook an industrial training placement to gain practical exposure and real-world experience in the audit field.

I was privileged to complete my internship at KPMG PLT, a globally recognized professional services firm providing audit, tax, and advisory services. My internship took place from 17 March 2025 to 26 September 2025, during which I was placed the audit department. I was actively involved in managing financial processes, including tasks related to audit fieldwork, financial reporting, preparation of audit working papers, and the use of professional auditing systems.

Throughout my internship, I was closely supervised by Poon Wai Hoong, an audit manager at KPMG, who provided me with valuable guidance, technical support, and mentorship. Additionally, I received continuous academic monitoring and support from my university supervisor, Associate Prof. Dr. Zaimah Bt Zainol Ariffin, who ensured that my internship experience aligned with the learning outcomes and objectives of my academic program.

This internship experience not only enhanced my technical skills in accounting and auditing but also helped me develop essential soft skills such as critical thinking, professional communication, attention to detail, and working effectively in a high-stakes corporate environment.

# data[].attributes.body
17-MARCH

Task Learned:

Tested JE authorisation by reviewing JVs for approvals.

Performed testing of information for high-risk JVs using RDEs.

Purpose:

To ensure proper approval controls and system monitoring of unusual entries are working.

Skill Learned:

Learned how to check approvals for journal entries and notice unusual entries.

18-MARCH (Public Holiday – Nuzul Al-Quran)

19-MARCH

Task Learned:

Walkthrough of manual JE process: voucher preparation, approvals, postings.

Walkthrough of treasury process: supplier payments, receipts, contra settlements, bank reconciliations.

Purpose:

To check that controls over journal postings, payments, receipts, and bank reconciliations are working well.

Skill Learned:

Learned how to follow steps for vouchers, approvals, payments, and bank checks.

20-MARCH

Task Learned:

Walkthrough of HR processes: hiring, resignations, salary changes, bonuses, payroll.

Reviewed supporting documents like offer letters, resignation forms, and payroll reports.

Purpose:

To ensure HR and payroll processes have proper controls and approvals.

Skill Learned:

Learned how HR and payroll approvals work and how to check documents.

21-MARCH

Task Learned:

Tested sales transactions by checking delivery orders, bills of lading, and invoices.

Verified amounts/dates with the general ledger and checked revenue cutoff.

Purpose:

To make sure revenue is recorded in the correct period and follows accounting rules.

Skill Learned:

Learned how to check sales documents and make sure revenue is recorded correctly.

# data[].attributes.body
24-MARCH

Task Learned:

Tested JE authorisation (TOE) by reviewing JVs for approvals and attached supporting documents.

Performed testing of information (INF) for high-risk JVs to ensure transaction dates, amounts, and descriptions are accurate.

Purpose:

To ensure proper approval controls and accuracy of high-risk journal entries.

Skill Learned:

Learned how to check approvals and make sure transaction details are correct.

25-MARCH

Task Learned:

Plugged trial balance for Company C and D into TB mapping.

Cleaned raw trial balance in Excel and aligned accounts with financial statement line items.

Purpose:

To ensure all accounts are properly linked to audit working papers and financial statements.

Skill Learned:

Learned how to organize and map trial balance accounts correctly in Excel.

26-MARCH

Task Learned:

Tested effectiveness (TOE) of sales controls for Company C and D.

Verified invoices, delivery orders, sales orders, and purchase orders matched; recalculated totals; checked revenue recognition.

Discussed issues with management where mismatches occurred.

Purpose:

To check that sales controls are working and revenue is recognized correctly.

Skill Learned:

Learned how to check sales documents, totals, and ensure revenue is recorded properly.

27-MARCH

Task Learned:

Tested effectiveness (TOE) of sales controls for Company E and I.

Verified matching of sales documents, recalculated invoice totals, and checked revenue recognition.

Discussed mismatches with management to identify control weaknesses.

Purpose:

To ensure sales controls work as designed and revenue is recorded accurately and on time.

Skill Learned:

Learned how to check sales controls and verify correct revenue recognition.

28-MARCH

Task Learned:

Performed sales quantification vouching for Companies C, D, E (27–31 December) following cutoff date of 26 December.

Reviewed sales invoices and delivery documents to confirm correct accounting period.

Purpose:

To ensure transactions after the cutoff date are recorded in the correct period.

Skill Learned:

Learned how to check sales cutoff and ensure revenue is recorded in the right period.

# data[].attributes.body
31-MARCH (Public Holiday – Hari Raya Aidilfitri)

1-APRIL (Public Holiday – Hari Raya Aidilfitri)

2-APRIL

Task Learned:

Carried out Test of Details (TOD) for sales transactions at Company C.

Reviewed invoices and traced them to supporting documents like sales contracts, shipping documents, and delivery orders.

Checked accuracy of customer details, item descriptions, quantities, unit prices, and currency; recomputed invoice totals; verified correct revenue recognition.

Purpose:

To confirm sales transactions are properly recorded and supported, in line with accounting policies and reporting standards.

Skill Learned:

Learned how to check sales invoices and supporting documents and make sure revenue is recorded correctly.

3-APRIL

Task Learned:

Performed sales cut-off testing before and after year-end for Company C and D.

Reviewed sales just before year-end to ensure only delivered goods or rendered services were recognized.

Checked sales after year-end to ensure no revenue was recorded too early; vouched to bills of lading, delivery notes, and invoices.

Purpose:

To ensure revenue is recognized in the correct accounting period according to reporting standards.

Skill Learned:

Learned how to check timing of sales and make sure revenue is recorded in the right period.

4-APRIL

Task Learned:

Performed sales cut-off testing before and after year-end for Company E and F.

Reviewed transactions just before year-end to confirm only delivered goods/services were recognized.

Checked transactions after year-end to prevent premature revenue recognition; vouched to bills of lading, delivery notes, and invoices.

Purpose:

To ensure revenue is recorded accurately and in the correct accounting period.

Skill Learned:

Learned how to check sales cut-off and confirm correct timing of revenue recognition.

# data[].attributes.body
7-APRIL

Task Learned:

Sanitized the general ledger for Companies H, I, J, K in Excel.

Organized and formatted raw GL data into structured line items, removed unnecessary details, and categorized entries.

Purpose:

To make the GL data clearer and more usable for audit purposes, especially for lead schedules and trial balance mapping.

Skill Learned:

Learned how to organize and clean general ledger data in Excel for audit use.

8-APRIL

Task Learned:

Performed vouching of Net Realisable Value (NRV) of inventory for Company E.

Verified that inventory cost is accurately stated by comparing cost and estimated selling price less selling costs.

Purpose:

To ensure inventory is recorded at the lower of cost or NRV, in line with accounting standards.

Skill Learned:

Learned how to check inventory valuation and make sure it is recorded correctly.

9-APRIL

Task Learned:

Plugged trial balance for Companies H, I, J, K into TB mapping.

Cleaned raw trial balance in Excel, standardized formats, organized figures, and aligned accounts with financial statement line items.

Purpose:

To ensure all accounts are linked to audit working papers and financial statements.

Skill Learned:

Learned how to clean and map trial balance accounts for audit purposes.

10-APRIL

Task Learned:

Performed walkthroughs of the sales process for Companies C, D, E, F.

Traced transactions from initiation to approval and recording; reviewed supporting documents (invoices, delivery orders, bills of lading, goods receipt notes).

Conducted vouching to confirm recorded transactions occurred and were supported.

Purpose:

To understand and evaluate internal controls over the sales process.

Skill Learned:

Learned how to follow and check sales transactions and controls.

11-APRIL

Task Learned:

Performed walkthrough of purchase process for Companies C, D, E, F.

Traced transactions from initiation to approval and recording; sighted and vouched documents (quotations, POs, invoices, delivery orders, bills of lading, goods receipt notes).

Purpose:

To understand the purchase process and check that internal controls are working properly.

Skill Learned:

Learned how to trace purchase transactions and verify controls.

# data[].attributes.body
14-APRIL

Task Learned:

Prepared post-balance sheet working paper for Company N.

Compared audited income statement and balance sheet figures with post-balance sheet results; analyzed variances.

Purpose:

To confirm reasonableness of audited results and support completeness of subsequent event disclosures.

Skill Learned:

Learned how to compare audited balances with post-balance sheet figures and check for variances.

15-APRIL

Task Learned:

Sanitized multiple reports for Company G, including AP/AR balances, vendor/customer ageing, and summary reports.

Cleaned data by removing duplicates, standardizing names and descriptions, and ensuring consistency.

Purpose:

To make reports accurate, clear, and ready for audit procedures like confirmations and ageing analysis.

Skill Learned:

Learned how to clean and organize financial reports for audit use.

16-APRIL

Task Learned:

Rolled forward lead schedules from prior year to current year for Company G.

Updated balances, adjusted references and tick marks, inserted latest trial balance and audit adjustments.

Purpose:

To maintain continuity and consistency across audit periods and prepare working papers for current year testing.

Skill Learned:

Learned how to update lead schedules and maintain audit documentation for a new year.

17-APRIL

Task Learned:

Assisted with TOE documentation for journal entries in Company G.

Extracted manual JEs from the GL, performed gap analysis to check for missing or skipped entries.

Purpose:

To ensure all manual journal entries were captured for testing effectiveness of journal-level controls.

Skill Learned:

Learned how to filter and check journal entries and ensure completeness for testing.

18-APRIL

Task Learned:

Performed attribute testing on inventory ageing schedule for Company G.

Selected samples, traced to supporting documents (GRNs, production forms, delivery notes), verified dates, quantities, and supplier details; recalculated inventory age and checked classifications.

Purpose:

To ensure accuracy of inventory ageing and evaluate potential impairment or write-downs.

Skill Learned:

Learned how to test inventory ageing and check for correct classification and discrepancies.

# data[].attributes.body
21-APRIL

Task Learned:

Performed test of details on realized foreign exchange under other operating income for Company G.

Selected six samples (3 gain, 3 loss) from the largest transactions and vouched to supporting documents.

Purpose:

To ensure realized forex gains and losses were accurately recorded and supported in the financial statements.

Skill Learned:

Learned how to check forex transactions and confirm accuracy of recorded gains and losses.

22-APRIL

Task Learned:

Worked on Journal Entry Completeness for Company G using IDEA.

Imported opening and closing TBs and sanitized GL into IDEA, combined files, used equations to check TB + GL movement – closing TB = 0, exported results to Excel and generated audit trail.

Purpose:

To ensure all journal entries are complete and the audit trail is accurate.

Skill Learned:

Learned how to use IDEA to check completeness of journal entries and create an audit trail.

23-APRIL

Task Learned:

Performed test of details for goods in transit (GIT) for Company G.

Vouched selected transactions to supplier invoices, BOLs, and consignment notes; cross-checked trade payables for missing consignment notes.

Purpose:

To ensure inventory cut-off is accurate and GIT is properly recorded in the financial statements.

Skill Learned:

Learned how to verify goods in transit and confirm proper accounting period.

24-APRIL

Task Learned:

Assisted in updating trial balance mapping for Company G.

Adjusted TB in Excel to audited figures, incorporated audit adjustments, and verified updates flowed correctly into the audit system.

Purpose:

To ensure TB mapping aligns with audit software and financial statements for accurate review and further testing.

Skill Learned:

Learned how to update TB mapping and ensure figures flow correctly in audit software.

25-APRIL

Task Learned:

Performed sales cut-off before and after year-end vouching for Company G.

Reviewed sales just before year-end to ensure only delivered goods/services were recognized; checked post-year-end sales to prevent premature recognition; vouched to BOLs, delivery notes, and invoices.

Purpose:

To ensure revenue is recorded in the correct period according to reporting standards.

Skill Learned:

Learned how to check sales cut-off and confirm correct timing of revenue recognition.

# data[].attributes.body
28-APRIL

Task Learned:

Performed sales cut-off testing for Company A.

Vouched transactions recorded before and after year-end; for overseas sales, checked invoices against BOLs, and for local sales, checked invoices against acknowledged delivery notes.

Purpose:

To ensure revenue was recognized in the correct accounting period according to reporting requirements.

Skill Learned:

Learned how to check sales cut-off and verify revenue timing.

29-APRIL

Task Learned:

Performed purchase cut-off vouching for Company A.

Reviewed purchases before year-end to ensure only received goods were recorded; checked post-year-end purchases to ensure no early transactions were missed.

Vouched to BOLs, acknowledged delivery notes, and purchase invoices.

Purpose:

To ensure liabilities were recognized in the correct accounting period in line with reporting standards.

Skill Learned:

Learned how to verify purchase cut-off and ensure expenses are recorded correctly.

30-APRIL

Task Learned:

Prepared post-balance sheet working paper for Company D.

Compared audited income statement and balance sheet figures with post-balance sheet results; analyzed variances.

Purpose:

To confirm reasonableness of audited results and support completeness of subsequent event disclosures.

Skill Learned:

Learned how to compare audited balances with post-balance sheet figures and check for variances.

1-MAY (Public Holiday – Wesak Day)

2-MAY

Task Learned:

Sanitized general ledger for Company V in Excel.

Combined monthly files, cleaned raw data, removed unnecessary details, and categorized entries under relevant headings.

Purpose:

To make the GL clear and audit-ready for preparing lead schedules and mapping to the trial balance.

Skill Learned:

Learned how to clean and organize general ledger data for audit purposes.

# data[].attributes.body
5-MAY

Task Learned:

Performed walkthrough of the sales process for Companies H, I, J, K.

Traced how transactions start, get approved, and are recorded in the accounts; reviewed supporting documents such as invoices, acknowledged delivery orders, bills of lading, and goods receipt notes.

Purpose:

To understand the sales process and evaluate if internal controls are working properly.

Skill Learned:

Learned how to follow and check sales transactions and controls.

6-MAY

Task Learned:

Performed walkthrough of the purchase process for Companies H, I, J, K.

Traced transactions from initiation to approval and recording; reviewed quotations, POs, invoices, acknowledged delivery orders, bills of lading, and goods receipt notes.

Purpose:

To understand the purchase process and evaluate internal control effectiveness.

Skill Learned:

Learned how to trace purchase transactions and assess controls.

7-MAY

Task Learned:

Performed walkthrough of the inventory process for Companies H, I, J, K.

Reviewed stock issuance, goods receipt, WIP tracking, monthly stock counts, and reconciliations; noted a control deficiency due to missing system inventory listings during counts.

Purpose:

To understand inventory procedures and assess control effectiveness.

Skill Learned:

Learned how to review inventory processes and identify control gaps.

8-MAY

Task Learned:

Completed walkthrough of journal entry and treasury processes for Companies H, I, J, K.

Reviewed preparation, approval, and posting of manual JEs; checked supplier payments, receipts, and monthly bank reconciliations.

Purpose:

To assess the design and effectiveness of controls over journal postings, payments, receipts, and bank reconciliations.

Skill Learned:

Learned how to evaluate journal and treasury processes and ensure controls are effective.

9-MAY

Task Learned:

Tested recoverability of trade receivables for Company J by vouching official receipts.

Traced payments received to customer invoices and verified amounts and dates against bank statements.

Purpose:

To confirm trade receivables are recoverable, accurately stated, and impairment is adequate.

Skill Learned:

Learned how to check receivables recoverability and verify collection accuracy.

# data[].attributes.body
12-MAY (Public Holiday – Wesak Day)

13-MAY

Task Learned:

Performed walkthroughs for Company A on sales, purchase, inventory, PPE, and group-related party processes.

Traced transactions from initiation to approval and recording; reviewed supporting documents like invoices, acknowledged delivery orders, BOLs, and GRNs.

Purpose:

To understand and evaluate the design and effectiveness of internal controls over key business processes.

Skill Learned:

Learned how to perform walkthroughs and check whether controls are operating properly.

14-MAY

Task Learned:

Assisted with sales cut-off testing for Companies H, I, J, K for vehicles, spare parts, and services.

Vouched vehicle sales to delivery orders and registration cards; spare parts and service transactions to invoices, job cards, and receipts; traced to GL posting dates.

Purpose:

To ensure revenue is recognized in the correct financial year according to company policy.

Skill Learned:

Learned how to test sales cut-off and verify correct timing of revenue recognition.

15-MAY

Task Learned:

Assisted in purchase cut-off testing for Companies H, I, J, K for spare parts and vehicle purchases.

Checked supporting documents such as supplier invoices, delivery orders, and GRNs for before- and after-year-end transactions.

Purpose:

To ensure purchases are recorded in the correct accounting period and liabilities are recognized properly.

Skill Learned:

Learned how to check purchase cut-off and confirm correct recording of liabilities.

16-MAY

Task Learned:

Assisted in search for unrecorded liabilities (SFUL) for Companies D and F.

Reviewed post-year-end payment vouchers and bank statements; traced payments to prior year expenses; checked supplier statements and GRNs near year-end.

Purpose:

To ensure completeness of liabilities and prevent understatement of expenses.

Skill Learned:

Learned how to identify unrecorded liabilities and confirm expense completeness.

# data[].attributes.body
19-MAY

Task Learned:

Performed information testing vouching on the inventory aging report for Company A.

Checked item descriptions, quantities, unit costs, and expiry dates against supporting documents such as raw/packaging material receiving notes, QA approvals, delivery orders, and certificates of analysis.

Purpose:

To ensure the accuracy and reliability of the inventory aging report.

Skill Learned:

Learned how to verify inventory data and confirm reported information matches supporting documentation.

20-MAY

Task Learned:

Assisted in search for unrecorded liabilities (SFUL) for Company D.

Reviewed post-year-end payment vouchers and bank statements; traced payments to prior year expenses; checked supplier statements and GRNs near year-end.

Purpose:

To ensure completeness of liabilities and prevent understatement of expenses.

Skill Learned:

Learned how to identify unrecorded liabilities and confirm proper year-end accruals.

21-MAY

Task Learned:

Assisted in circularization of related party transactions for Companies C, D, E, F.

Identified key related parties, sent confirmation letters, and compared responses with client records. Followed up on any discrepancies with management.

Purpose:

To ensure completeness, existence, and accuracy of related party transactions and balances.

Skill Learned:

Learned how to perform related party confirmations and check transparency of disclosures.

22-MAY

Task Learned:

Performed trade payables reconciliation vouching for Company A.

Investigated variances between client records and supplier statements; vouched balances to invoices and supplier statements; checked posting details.

Purpose:

To ensure trade payables are properly recorded and not understated.

Skill Learned:

Learned how to reconcile trade payables and verify accuracy of liabilities.

23-MAY

Task Learned:

Assisted in entering and updating trial balance mapping for Companies A and B.

Updated mapping to reflect audit reclassifications, prior year adjustments, and year-end JEs; agreed balances to working papers; ensured audit system reflected latest figures.

Purpose:

To ensure TB mapping is accurate and aligns with audit software for review and testing.

Skill Learned:

Learned how to update TB mapping and link figures to audit software for accurate review.

# data[].attributes.body
26-MAY

Task Learned:

Assisted in circularization of related party transactions for Companies H and I.

Identified key related parties, sent confirmation letters, and compared responses with client records; followed up on discrepancies.

Purpose:

To ensure completeness, existence, and accuracy of related party transactions and balances.

Skill Learned:

Learned how to perform related party confirmations and verify disclosures.

27-MAY

Task Learned:

Performed NRV testing of inventory for Company A.

Checked sales invoices and supporting documents to verify selling prices against recorded costs.

Purpose:

To ensure inventory is recorded at the lower of cost or NRV and not overstated in the financial statements.

Skill Learned:

Learned how to test NRV of inventory and confirm accurate valuation.

28-MAY

Task Learned:

Performed inventory cut-off vouching for Company A.

Reviewed last five sales and purchases before, and first five after, the inventory count; vouched sales invoices to delivery orders and purchase invoices to GRNs.

Purpose:

To ensure inventory movements are recorded in the correct accounting period.

Skill Learned:

Learned how to perform inventory cut-off testing and verify correct period recording.

29-MAY

Task Learned:

Prepared post-balance sheet working paper for Company A.

Collected post-year-end figures, extrapolated to a 12-month equivalent, compared to audited balances, and analyzed variances.

Purpose:

To identify any material post-balance sheet movements affecting the audited financial statements.

Skill Learned:

Learned how to review post-balance sheet information and assess reasonableness of audited results.

30-MAY

Task Learned:

Prepared post-balance sheet working paper for Company L.

Compared audited income statement and balance sheet figures with post-balance sheet results; analyzed variances.

Purpose:

To confirm reasonableness of audited results and support completeness of subsequent event disclosures.

Skill Learned:

Learned how to compare audited balances with post-balance sheet figures and analyze variances.

# data[].attributes.body
2-JUNE (Public Holiday – Agong’s Birthday)

3-JUNE

Task Learned:

Performed NRV vouching for inventory at Company H.

Checked that inventory selling prices, less costs to sell, matched recorded costs.

Purpose:

To ensure inventory is recorded at the lower of cost or NRV and prevent overstatement in financial statements.

Skill Learned:

Learned how to verify NRV and confirm accurate inventory valuation.

4-JUNE

Task Learned:

Performed inventory cut-off vouching for Company M.

Reviewed last five sales and purchases before, and first five after, the inventory count; vouched sales invoices to delivery orders and purchase invoices to GRNs.

Purpose:

To ensure inventory movements around the count date are recorded in the correct accounting period.

Skill Learned:

Learned how to perform inventory cut-off testing and confirm correct period recording.

5-JUNE (UNPAID LEAVE)

6-JUNE

Task Learned:

Assisted in search for unrecorded liabilities (SFUL) for Companies A and B.

Reviewed post-year-end payment vouchers and bank statements; traced payments to prior year expenses; checked supplier statements and GRNs near year-end.

Purpose:

To ensure completeness of liabilities and prevent understatement of expenses.

Skill Learned:

Learned how to identify unrecorded liabilities and verify proper accruals at year-end.

# data[].attributes.body
9-JUNE

Task Learned:

Assisted in entering and updating trial balance (TB) mapping for Companies H, I, J, K.

Updated TB mapping to reflect audit reclassifications, prior year adjustments, and year-end journal entries; agreed revised balances to working papers; ensured figures were properly mapped in the audit system.

Purpose:

To ensure TB mapping is accurate and aligns with audit software for review and testing.

Skill Learned:

Learned how to update TB mapping and link figures in the audit system for accurate review.

10-JUNE

Task Learned:

Prepared post-balance sheet working paper for Company M.

Compared audited income statement and balance sheet figures with PBSE results; analyzed variances.

Purpose:

To confirm reasonableness of audited results and support completeness of subsequent event disclosures.

Skill Learned:

Learned how to prepare PBSE working papers and analyze variances with audited balances.

11-JUNE

Task Learned:

Sanitized the PBSE General Ledger for Company I.

Consolidated multiple tabs into a single sheet; removed duplicates, aligned descriptions, and organized entries; updated TB mapping with latest trial balance.

Purpose:

To prepare accurate and organized GL data for audit testing of subsequent events.

Skill Learned:

Learned how to consolidate and clean GL data and ensure alignment with trial balance for PBSE testing.

12-JUNE

Task Learned:

Assisted in sanitizing trial balances for 11 companies.

Organized raw trial balances into structured formats, removed unnecessary items, and grouped accounts under appropriate headings.

Purpose:

To prepare clean data for trial balance mapping and further audit analysis.

Skill Learned:

Learned how to organize and format multiple trial balances for efficient audit work.

13-JUNE

Task Learned:

Worked on Journal Entry Completeness for Company S using IDEA.

Imported opening and closing TBs and sanitized GL, combined into a single database, and checked that opening TB + GL movement – closing TB = 0; exported results and generated audit trail.

Purpose:

To ensure all journal entries are complete and accurately recorded.

Skill Learned:

Learned how to use IDEA to verify completeness of journal entries and create a clear audit trail.

# data[].attributes.body
16-JUNE

Task Learned:

Sanitized leadsheets for the tax department for Companies H, I, J, K.

Removed audit workings, procedures, and tick marks, leaving only management account balances, reclassifications, audit adjustments, and final audited figures.

Purpose:

To provide the tax team with a clean and simplified version of lead schedules for tax computation.

Skill Learned:

Learned how to prepare sanitized lead schedules containing only necessary financial data.

17-JUNE

Task Learned:

Computed realized gain/loss on foreign exchange for Company T.

Extracted invoice information, vouched settlement amounts to credit advice, and calculated realized gain/loss by comparing invoice rates to settlement rates.

Purpose:

To assess the reasonableness of foreign exchange gains or losses recognized by the client.

Skill Learned:

Learned how to calculate realized foreign exchange gain/loss and verify accuracy of FX transactions.

18-JUNE

Task Learned:

Performed audit procedures on rental income and administrative expenses for Company T.

Vouched rental income from GL to invoices and bank statements; traced selected administrative expenses from ledger to supporting documents.

Purpose:

To verify accuracy, completeness, and validity of income and expenses in the financial statements.

Skill Learned:

Learned how to vouch income and expense transactions and confirm proper recording.

19-JUNE

Task Learned:

Walkthrough of the sales process for Company T.

Traced how each transaction starts, gets approved, and is recorded; reviewed supporting documents like sales invoices, delivery orders, bills of lading, and goods receipt notes.

Purpose:

To understand the sales process and evaluate whether internal controls are working effectively.

Skill Learned:

Learned how to perform sales process walkthroughs and assess control effectiveness.

20-JUNE

Task Learned:

Tested operating effectiveness of journal entries (JE TOE) for Company T.

Reviewed samples of journal vouchers for proper approval and performed testing of information (JE INF) for reliability of high-risk entries, checking journal reference, account codes, and descriptions.

Purpose:

To ensure journal entries are authorized properly and information extracted is reliable and consistent.

Skill Learned:

Learned how to test authorization of journal entries and verify reliability of extracted data.

# data[].attributes.body
23-JUNE

Task Learned:

Updated Investment Property Sighting Working Paper for Company A.

Reviewed descriptions and net book values, cross-checked with supporting documents (title deeds, ownership details), and confirmed whether original deeds were sighted or alternative procedures performed. Verified registration and purpose of each property.

Purpose:

To ensure investment properties are correctly recorded and meet the definition of investment property.

Skill Learned:

Learned how to verify property ownership, purpose, and supporting documentation for audit purposes.

24-JUNE

Task Learned:

Worked on Journal Entry Completeness for Companies H, I, J, K using IDEA.

Imported opening and closing trial balances and sanitized GL, combined into a single database, checked that opening TB + GL movement – closing TB = 0, exported results, and generated an audit trail.

Purpose:

To ensure all journal entries are complete and no transactions are missing.

Skill Learned:

Learned how to use IDEA for verifying completeness of journal entries and creating an audit trail.

25-JUNE

Task Learned:

Assisted in Search for Unrecorded Liabilities (SFUL) for Companies C and E.

Reviewed post-year-end payment vouchers and bank statements, traced payments to related expenses/liabilities, checked supplier statements and GRNs for unrecorded obligations.

Purpose:

To ensure all liabilities are recorded and prevent understatement of expenses.

Skill Learned:

Learned how to identify and verify unrecorded liabilities for accurate financial reporting.

26-JUNE

Task Learned:

Cross-referenced Directors' Circular Resolution to Company Secretary’s confirmation letter for Companies W and X.

Verified that board resolutions were consistently reflected in the Secretary’s official letter and uploaded both documents into the audit system.

Purpose:

To ensure completeness and accuracy of board approvals and confirm no discrepancies between management and company secretary records.

Skill Learned:

Learned how to verify board resolutions and reconcile records with official confirmations.

27-JUNE (Public Holiday – Awal Muharam)

# data[].attributes.body
30-JUNE

Task Learned:

Assisted in sanitizing the GRN listing by organizing raw data into a clean, structured Excel format.

Removed duplicates, standardized descriptions, aligned document dates and references, and ensured consistency across fields such as supplier names, PO/DO/Invoice numbers and dates, and amounts.

Purpose:

To create a reliable dataset to support the selection of samples for audit testing.

Skill Learned:

Learned how to clean and structure raw data in Excel for audit purposes.

01-JULY

Task Learned:

Worked on the PPE addition working paper for Company O.

Verified that each new capitalised asset had proper supporting documents, met recognition criteria under MFRS 116, and confirmed cost, date, and description matched purchase records. Reviewed classification, useful life, residual value, and depreciation method.

Purpose:

To ensure all newly capitalized assets are properly recorded and depreciation is correctly applied.

Skill Learned:

Learned how to check asset recognition, classification, and depreciation compliance with accounting standards.

02-JULY

Task Learned:

For Company Q, tested the operating effectiveness (JE TOE) by reviewing samples of journal vouchers for proper approval and controls.

Performed testing of information (JE INF) to verify reliability of RDEs used for high-risk JVs and ensure unusual entries are flagged.

Purpose:

To confirm that journal entries are properly authorized and that high-risk entries are accurately captured by the system.

Skill Learned:

Learned how to test journal entry controls and verify the accuracy of system-generated risk flags.

03-JULY

Task Learned:

Updated the PPE sighting working paper for Company O.

Verified physical assets were sighted and registered under the company’s name. Recorded asset number, description, net book value, and registration details. Noted alternative procedures when original documents were unavailable.

Purpose:

To confirm the existence and proper registration of physical assets.

Skill Learned:

Learned how to perform asset sighting and validate ownership documentation for audit purposes.

04-JULY

Task Learned:

For Company Q, repeated testing of the operating effectiveness (JE TOE) and information testing (JE INF) on journal vouchers and high-risk entries.

Purpose:

To ensure journal entry approvals and system controls for unusual entries remain effective.

Skill Learned:

Reinforced skills in testing journal entry controls and validating high-risk transactions.

# data[].attributes.body
07-JULY

Task Learned:

Plugged in the trial balance mapping for Company O.

Sanitized the raw trial balance in Excel by cleaning descriptions, standardizing formats, and organizing figures. Aligned each account to the correct financial statement line item in the TB mapping file.

Purpose:

To ensure all accounts are properly linked to the audit working papers and support the preparation of audited financial statements.

Skill Learned:

Learned how to clean, organize, and map trial balance data to financial statements accurately.

08-JULY

Task Learned:

Performed sales cut-off testing for Company R before and after year-end.

Vouched sales transactions to weighbridge advice tickets, acknowledged delivery notes, and sales invoices to confirm correct timing of revenue recognition.

Purpose:

To ensure that revenue is recognized in the correct accounting period.

Skill Learned:

Learned how to perform sales cut-off testing and reconcile physical measurements to recorded sales.

09-JULY

Task Learned:

Tested the effectiveness (TOE) of sales controls for Company R.

Verified key documents such as weighbridge advice tickets against customer delivery records, checking customer details, items, quantity, unit price, and currency.

Purpose:

To confirm that sales controls are functioning effectively and transactions are accurately recorded.

Skill Learned:

Learned how to verify the accuracy of sales transactions and evaluate the effectiveness of internal controls.

10-JULY

Task Learned:

Performed purchase cut-off testing for Company R before and after year-end.

Vouched purchase transactions to weighbridge advice tickets, acknowledged delivery notes, and purchase invoices to confirm correct timing of recording.

Purpose:

To ensure purchases are recorded in the correct accounting period.

Skill Learned:

Learned how to perform purchase cut-off testing and reconcile physical measurements to recorded purchases.

11-JULY

Task Learned:

Tested the operating effectiveness (JE TOE) for Company Q by reviewing samples of journal vouchers for proper approval and controls.

Performed testing of information (JE INF) to verify the reliability of RDEs for high-risk journal entries.

Purpose:

To confirm that journal entries are properly authorized and high-risk entries are reliably flagged by the system.

Skill Learned:

Learned how to test journal entry controls and verify system reliability for high-risk entries.

# data[].attributes.body
14-JULY

Task Learned:

Updated the bank confirmations working paper for Company O, P, Q for all bank accounts, fixed deposits, and bank guarantees. Reconciled balances per management accounts against bank statements, investigated variances, and documented findings. Verified authenticity of confirmations and ensured all responses were received before the audit report signing date.

Purpose:

To ensure all bank balances are accurate, properly disclosed, and pledged assets are correctly reported.

Skill Learned:

Learned how to perform bank reconciliations, investigate variances, verify confirmation authenticity, and ensure proper disclosure of pledged assets.

15-JULY

Task Learned:

Sanitized the general ledger, expenditure ledger, and agency ledger for Company V by organizing and formatting into structured line items in Excel. Removed unnecessary details and categorized entries under relevant headings.

Purpose:

To make ledger data clearer and audit-ready for preparing lead schedules and trial balance mapping.

Skill Learned:

Learned how to efficiently clean and organize large datasets, categorize accounting entries, and prepare audit-ready data for analysis.

16-JULY

Task Learned:

Sanitized the HQ general ledger for Company O by organizing and formatting raw data into structured line items in Excel. Cleaned up unnecessary details and categorized all entries properly.

Purpose:

To prepare ledger data for lead schedules and trial balance mapping for audit purposes.

Skill Learned:

Learned how to clean and structure large ledger datasets for audit-ready documentation.

17-JULY

Task Learned:

Sanitized the general ledger and expenditure ledger for Company Q by organizing and formatting into structured line items in Excel, removing unnecessary details, and categorizing entries.

Purpose:

To make ledger data clearer and ready for lead schedules and trial balance mapping.

Skill Learned:

Learned how to efficiently clean large datasets, categorize entries correctly, and prepare audit-ready data.

18-JULY

Task Learned:

Sanitized the Checkroll Distribution Account for Company R by organizing and formatting all wage-related transactions in Excel. Cleaned raw data, removed unnecessary details, and categorized wage components.

Purpose:

To prepare payroll data for mapping to lead schedules and the trial balance, ensuring accuracy of wage reporting.

Skill Learned:

Learned how to clean payroll datasets, categorize wage components, and prepare audit-ready payroll data.

# data[].attributes.body
21-JULY

Task Learned:

Prepared the fixed asset register for Company Y from client data. Reconciled to the summary and tested PPE balances through depreciation reasonableness checks, asset sightings, and related party transaction circularisation. Reviewed NBV, additions, disposals, depreciation, and transfers against materiality thresholds.

Purpose:

To ensure PPE balances are accurate, reasonable, and fairly stated in the financial statements.

Skill Learned:

Learned how to reconcile asset registers, verify depreciation and disposals, and assess balances against materiality thresholds.

22-JULY

Task Learned:

Reconciled related party transactions for Company Y, including sales, purchases, asset transfers, and loans. Tracked transactions from the GL, updated reconciliations, and assessed quantitative and qualitative risk factors. Performed circularisation and reviewed loan agreements to verify completeness and accuracy.

Purpose:

To ensure all related party transactions are complete, accurate, and fairly presented in the financial statements.

Skill Learned:

Learned how to perform related party reconciliations, assess risks, circularise balances, and verify loan documentation.

23-JULY

Task Learned:

Assisted in updating the Other Payables lead sheet for Company Y, reconciling balances with client-provided listings. Selected the highest-value sample for vouching and verified against supporting documents. Excluded items with large variances to focus on balances below performance materiality.

Purpose:

To ensure other payables are accurate, properly recorded, and not materially misstated.

Skill Learned:

Learned how to reconcile payable listings, perform sample testing, and identify potential misstatements.

24-JULY

Task Learned:

Assisted in updating the Other Receivables lead sheet for Company Y, reconciling balances with client-provided listings. Performed deposit testing by selecting haphazard samples and verifying balances against supporting documents.

Purpose:

To confirm the accuracy and completeness of other receivables and deposits in the financial statements.

Skill Learned:

Learned how to reconcile receivable listings, test deposits, and ensure proper matching with supporting documents.

25-JULY

Task Learned:

Performed walkthrough of the purchase process for Company Y and Z. Traced transaction flow from initiation to posting in accounts, vouching documents such as purchase requisitions, POs, packing lists, invoices, acknowledged delivery orders, truck waybills, GRNs, and payment advice.

Purpose:

To understand the purchase process and assess whether internal controls are properly designed and functioning.

Skill Learned:

Learned how to perform purchase process walkthroughs, trace transactions, and verify control effectiveness.

# data[].attributes.body
28-JULY

Task Learned:

Assisted in vouching for sales TOE testing for Company Y and Z. Checked that details such as customer name, document references, items, quantities, unit price, currency, and total invoice amounts were consistent across sales orders/contracts, delivery orders or bills of lading, and sales invoices. Verified revenue recognition timing and investigated any deviations with management.

Purpose:

To ensure that sales transactions were accurate, complete, and recorded in the correct accounting period.

Skill Learned:

Learned how to perform sales TOE testing, trace sales transactions across documents, and assess control effectiveness over revenue recognition.

29-JULY

Task Learned:

Assisted in vouching for purchase TOE testing for Company Y and Z. Verified that supplier details, document references, items, quantities, unit price, and currency were consistent across purchase orders, supplier invoices, delivery orders or bills of lading, and goods received notes. Recomputed total invoice amounts and confirmed recognition dates aligned with delivery/shipping. Discussed any deviations with management.

Purpose:

To ensure purchase transactions were accurately recorded, complete, and properly authorized in accordance with the control design.

Skill Learned:

Learned how to perform purchase TOE testing, reconcile purchase documentation, and identify control deviations.

30-JULY

Task Learned:

Assisted in sales cut-off testing for Company Y and Z. Reviewed sales recorded before year-end to ensure recognition only after goods were delivered or services rendered, and checked post-year-end transactions to prevent premature revenue recognition. Vouched to bills of lading, acknowledged delivery notes, and sales invoices.

Purpose:

To confirm the correct timing of revenue recognition in line with the applicable financial reporting framework.

Skill Learned:

Learned how to perform sales cut-off testing and verify revenue recognition timing.

31-JULY

Task Learned:

Assisted in purchase cut-off testing for Company Y and Z. Reviewed purchases recorded before year-end to ensure only goods received by the reporting date were recorded, and checked post-year-end transactions to ensure no late recognition of prior-period goods. Vouched to bills of lading, acknowledged delivery notes, and purchase invoices.

Purpose:

To ensure liabilities were recognized in the correct accounting period according to financial reporting standards.

Skill Learned:

Learned how to perform purchase cut-off testing and verify liability recognition timing.

1-AUGUST

Task Learned:

Assisted in trade receivables circularization for Company Y and Z. Vouched customer confirmations against standardized working papers, compiled confirmations with email trails, cross-referenced with the audit system, and uploaded for proper documentation.

Purpose:

To verify the completeness and accuracy of trade receivables balances in the financial statements.

Skill Learned:

Learned how to perform circularization, reconcile confirmations, and maintain an organized audit trail.

# data[].attributes.body
4-AUGUST

Task Learned:

Assisted in the trade payables circularization for Company Y and Z. Vouched supplier confirmations to standardized working papers, compiled email trails, cross-referenced with the audit system, and uploaded documents for proper documentation.

Purpose:

To verify the completeness and accuracy of trade payables balances in the financial statements.

Skill Learned:

Learned how to perform trade payables circularization, reconcile supplier confirmations, and maintain a complete audit trail.

5-AUGUST

Task Learned:

Assisted in related party transaction and balances circularization for Company Y and Z. Vouched confirmations from related parties to standardized working papers, compiled email trails, cross-referenced with the audit system, and uploaded for documentation.

Purpose:

To verify the completeness and accuracy of intercompany balances in the financial statements.

Skill Learned:

Learned how to perform related party confirmations, reconcile intercompany balances, and maintain proper audit documentation.

6-AUGUST

Task Learned:

Performed sales controls testing for Company R at HQ level. Reviewed sales invoices and delivery orders, checked customer details, items, quantities, unit price, currency, recalculated totals, and confirmed revenue recognition only after goods were shipped. Discussed discrepancies with management to assess potential control weaknesses.

Purpose:

To ensure sales recording controls were operating effectively across both locations.

Skill Learned:

Learned how to test sales controls, verify transaction accuracy, and assess control effectiveness.

7-AUGUST

Task Learned:

Performed sales cut-off testing for Company R. Reviewed transactions recorded before year-end to confirm only delivered goods or rendered services were recognized, and examined post-year-end transactions to ensure no premature revenue recognition. Vouched to bills of lading, acknowledged delivery notes, and sales invoices.

Purpose:

To confirm revenue was recognized in the correct accounting period.

Skill Learned:

Learned how to perform sales cut-off testing and verify timing of revenue recognition.

8-AUGUST

Task Learned:

Performed treasury walkthrough for Company AF covering receipts and payments. Reviewed procedures for interest income recording, sequentially numbered journal and payment vouchers, approval hierarchy, and cheque signing authorities. Assessed design and operation of controls over cash receipts and payments.

Purpose:

To evaluate the effectiveness of internal controls over cash transactions, ensuring accuracy, authorization, and safeguarding of assets.

Skill Learned:

Learned how to perform treasury walkthroughs, understand control design over receipts and payments, and evaluate effectiveness of cash handling procedures.

# data[].attributes.body
11-AUGUST

Task Learned:

Sanitized the accounts payables ledger for Company T by organizing raw GL data into structured line items in Excel, removing unnecessary details, and categorizing entries under relevant headings.

Purpose:

To make the ledger clearer and audit-ready for preparing lead schedules and mapping to the trial balance.

Skill Learned:

Learned how to efficiently clean and organize large datasets, categorize accounting entries, and prepare audit-ready data for analysis and mapping.

12-AUGUST

Task Learned:

Assisted with A13 and SAM SUAM tasks for Company Y by updating the A13 Word file (summary of reclassifications, adjustments, and audit misstatements), preparing reclassification adjustments on SAM SUAM screens, and updating the SAM spreadsheet.

Purpose:

To reconcile and summarize audit adjustments accurately.

Skill Learned:

Learned how to reconcile adjustments, update summary documents, and reflect audit misstatements systematically.

13-AUGUST

Task Learned:

Entered and updated the trial balance mapping for Company Y. Updated TB mapping to reflect audit reclassifications, prior year adjustments, and year-end journal entries, and reconciled the revised balances to audit working papers. Ensured all accounts were correctly mapped to financial statement line items in the audit system.

Purpose:

To ensure the audit system reflects the latest audited figures for accurate review and testing.

Skill Learned:

Learned how to update and reconcile TB mappings, link audit adjustments to financial statements, and maintain audit system accuracy.

14-AUGUST

Task Learned:

Assisted in related party transaction and balances circularization for Company R. Vouched confirmations received from related parties to standardized working papers, compiled email trails, cross-referenced with the audit system, and uploaded documents for proper documentation.

Purpose:

To verify completeness and accuracy of intercompany balances in the financial statements.

Skill Learned:

Learned how to perform related party confirmations, reconcile balances, and maintain proper audit documentation.

15-AUGUST

Task Learned:

Assisted in the HR walkthrough for Company R covering executive and non-executive staff. Reviewed hiring, resignations, payroll updates, promotions, overtime, and bonuses, checking supporting documents such as offer letters, resignation letters, payroll summaries, and OT claims. Observed that mill and estate worker wages were processed via Merchant Trade with approvals and fund disbursements managed by HQ.

Purpose:

To understand and assess the design and effectiveness of HR controls across different staff levels.

Skill Learned:

Learned how HR controls differ by staff level, how payroll and bonuses are authorized, and how payroll data is reconciled and posted to the general ledger.

# data[].attributes.body
18-AUGUST

Task Performed:

Sanitized the Checkroll Distribution Account by organizing and formatting wage-related transactions in Excel.

Cleaned raw payroll data, removed unnecessary details, and categorized entries under relevant wage components.

Purpose:

To make payroll data structured, clear, and suitable for analysis.

To ensure transactions were ready for mapping to lead schedules and the trial balance.

Skill Learned:

Learned how to efficiently clean and manage large payroll datasets.

Gained experience in categorizing wage components and preparing audit-ready payroll data.

19-AUGUST

Task Performed:

Prepared the fixed asset register (FAR) listing from raw client data into a structured schedule.

Reconciled the FAR to the client’s summary to ensure completeness and accuracy.

Purpose:

To confirm that all assets were properly captured and recorded in the FAR.

To provide assurance on the accuracy and completeness of property, plant, and equipment balances.

Skill Learned:

Learned how to reconcile detailed asset data with supporting records.

Understood the importance of a clear and accurate FAR for audit testing and financial reporting.

20-AUGUST

Task Performed:

Extracted the additions listing from the FAR to identify new assets acquired during the year.

Organized the additions for further audit testing of PPE movements.

Purpose:

To verify that all additions to PPE were properly recorded and supported with documentation.

To confirm completeness and accuracy of PPE balances in the financial statements.

Skill Learned:

Learned how to extract relevant data for audit testing and focus on material areas.

Understood how additions impact PPE balances and subsequent depreciation testing.

21-AUGUST

Task Performed:

Performed a PPE depreciation reasonableness test using asset cost and effective rates.

Compared calculated depreciation against management accounts to identify variances.

Purpose:

To confirm that recorded depreciation was reasonable and consistent with useful lives of assets.

To provide assurance that PPE balances in the financial statements were fairly stated.

Skill Learned:

Learned how to conduct depreciation testing and analyze variances effectively.

Developed understanding of how depreciation supports the accuracy of PPE balances.

22-AUGUST

Task Performed:

Sanitized scanned invoices and delivery orders by extracting data into Excel.

Structured the information to highlight key details such as price, unit price, quantity, and unit of measurement.

Purpose:

To make raw documents easier to filter, review, and analyze during audit procedures.

To ensure supporting documents were accurate and ready for audit testing.

Skill Learned:

Learned how to extract and organize data from raw supporting documents into a usable format.

Improved ability to identify key information for efficient audit analysis.

# data[].attributes.body
25-AUGUST

Task Performed:

Sanitized multiple reports for Company AE, including Balance Sheet, Profit and Loss Statement, Delivery Order List, Packing List, and Raw Material Purchase List.

Organized and standardized the data to make it clear and consistent for review.

Purpose:

To provide structured and accurate information for seniors to use in audit procedures.

To ensure all financial and operational reports were easy to analyze and cross-check during the audit.

Skill Learned:

Learned how to efficiently clean and standardize multiple reports across different formats.

Developed skills in preparing audit-ready datasets for easy analysis.

26-AUGUST

Task Performed:

Sanitized multiple reports for Company AE, including the General Ledger, Purchase Order Listing, Purchase Ledger, Sales Ledger, Balance Sheet, Profit and Loss Statement, Delivery Order List, Packing List, and Raw Material Purchase List.

Structured the data to ensure consistency and clarity across all reports.

Purpose:

To make raw client data audit-ready for review and testing.

To provide a reliable basis for senior auditors to perform detailed analysis and reconciliation.

Skill Learned:

Learned how to manage and standardize large volumes of client data from multiple sources.

Improved ability to organize complex datasets for audit purposes.

27-AUGUST

Task Performed:

Prepared the post-balance sheet (PBS) working paper for Company O.

Compared audited figures against post-balance sheet results by extrapolating PBSE figures and analyzing variances.

Purpose:

To confirm the reasonableness of audited results and support the accuracy of subsequent event disclosures.

To ensure that any material changes after the reporting period are properly assessed for the financial statements.

Skill Learned:

Learned how to perform post-balance sheet analysis and variance checking.

Developed understanding of how PBS adjustments impact financial statement accuracy and disclosure.

28-AUGUST

Task Performed:

Plugged in trial balance (TB) mapping for Company AE and AG.

Sanitized the raw TB in Excel by cleaning descriptions, standardizing formats, and organizing figures before linking accounts to the TB mapping file.

Purpose:

To ensure all accounts were properly aligned with financial statement line items for accurate audit working papers.

To facilitate the preparation of audited financial statements with correct mapping of trial balance figures.

Skill Learned:

Learned how to structure raw trial balance data and link it to TB mapping files.

Developed skills in ensuring audit working papers reflect accurate and organized financial data.

29-AUGUST (UNPAID LEAVE)

# data[].attributes.body
1-SEPTEMBER (PUBLIC HOLIDAY HARI MERDEKA)

2-SEPTEMBER

Task Performed:

Assisted in related party transactions (RPT) testing for Company R and AD by performing vouching.

Vouched the confirmations received from related parties to standardized working papers for proper documentation.

Purpose:

To verify the completeness and accuracy of related party transactions in the financial statements.

To ensure that all recorded transactions were properly supported and in compliance with reporting standards.

Skill Learned:

Learned how to perform RPT testing and vouch confirmations efficiently.

Developed understanding of the importance of verifying related party transactions in audits.

3-SEPTEMBER

Task Performed:

Assisted in trade receivables and revenue circularization for Company R and AD by performing vouching.

Vouched customer confirmations to the standardized working papers for audit documentation.

Purpose:

To verify the completeness and accuracy of trade receivables and revenue balances in the financial statements.

To ensure that customer balances and revenue figures are properly supported and recorded.

Skill Learned:

Learned how to conduct trade receivables and revenue circularization testing.

Gained experience in reconciling customer confirmations with recorded balances for audit purposes.

4-SEPTEMBER

Task Performed:

Assisted in roll-forwarding prior year lead sheets for Company AB and AC by updating dates and carrying forward audited figures.

Left current year side empty to allow seniors to directly input current year figures.

Purpose:

To simplify the audit process for seniors and save time during current year testing.

To ensure continuity and accuracy in the audit working papers from prior year to current year.

Skill Learned:

Learned how to update and prepare lead sheets for efficient audit roll-forward.

Developed understanding of the role of prior year working papers in facilitating current year audit procedures.

5-SEPTEMBER (PROPHET MUHAMMAD’S BIRTHDAY)

# data[].attributes.body
8-SEPTEMBER

Task Performed:

Performed casting for Company Y and Z by checking the accuracy of additions, subtractions, and totals in financial statements and supporting schedules.

Reviewed schedules to ensure all figures aligned with the source data.

Purpose:

To ensure that all financial figures were mathematically accurate and free from clerical errors.

To verify the reliability of supporting schedules before finalizing the audited financial statements.

Skill Learned:

Learned how to systematically perform casting and identify errors in totals.

Developed attention to detail for verifying numerical accuracy in audit schedules.

9-SEPTEMBER

Task Performed:

Performed casting for Company P and Q by checking the accuracy of additions, subtractions, and totals in financial statements and supporting schedules.

Verified calculations and reconciliations against source documents.

Purpose:

To ensure all figures were mathematically correct and free of clerical mistakes.

To provide assurance that financial statements were accurate before audit completion.

Skill Learned:

Gained experience in performing casting for multiple companies simultaneously.

Improved ability to detect and correct numerical discrepancies in audit schedules.

10-SEPTEMBER

Task Performed:

Assisted in entering and updating the trial balance (TB) mapping for Company Y and Z as part of the consolidated process.

Updated TB mapping to reflect audit reclassifications, prior year adjustments, and year-end journal entries, and ensured all figures were properly mapped in the audit system.

Purpose:

To ensure accuracy of consolidated figures and eliminate intra-company transactions.

To align TB figures with audit working papers and financial statement line items for accurate review and testing.

Skill Learned:

Learned how to update TB mapping for multiple entities and ensure proper consolidation.

Developed understanding of linking TB figures to audit working papers for accurate financial reporting.

11-SEPTEMBER (SICK LEAVE)

12-SEPTEMBER

Task Performed:

Plugged in the TB mapping for Company AA and its five subsidiaries.

Checked prior year figures against audited financial statements, updated August 2025 management account figures, and updated the PARRA template with required breakdowns.

Purpose:

To ensure TB figures were correctly aligned with financial statement line items and consistent with prior year reporting.

To provide a clear and accurate foundation for audited financial statement preparation.

Skill Learned:

Learned how to consolidate TB mapping across multiple subsidiaries.

Gained experience in using PARRA templates and aligning figures with audited reports.

# data[].attributes.body
GOLDEN WEEK (FIRM LEAVE)

# data[].attributes.body
22-SEPTEMBER

Task Performed:

Assisted in Journal Entry (JE) completeness testing for Company R by reviewing variances identified from the IDEA output.

Analyzed the causes of differences between trial balances and general ledger movements, identifying whether they were due to reclassifications, audit adjustments, or other account reallocations.

Purpose:

To ensure that identified variances were properly explained and did not indicate missing or incomplete journal entries.

To confirm the integrity and completeness of the client’s journal entries.

Skill Learned:

Learned how to analyze and investigate variances in trial balances and general ledger accounts.

Gained experience in ensuring completeness of journal entries for audit assurance.

23-SEPTEMBER

Task Performed:

Sanitized the Post-Balance Sheet Event (PBSE) General Ledger for Company Y.

Prepared the PBSE working paper by comparing audited income statement figures against post-balance sheet results extrapolated to 12 months, and reviewed balance sheet variances.

Purpose:

To confirm the reasonableness of audited results and support the accuracy and completeness of subsequent event disclosures in the financial statements.

Skill Learned:

Learned how to reconcile PBSE figures with audited financial statements.

Developed understanding of the impact of post-balance sheet events on financial reporting.

24-SEPTEMBER

Task Performed:

Sanitized the client’s general ledger, expenditure ledger, and agency general ledger for Company R by organizing and formatting them into structured line items in Excel.

Cleaned raw GL data, removed unnecessary details, and categorized entries under relevant headings for audit preparation.

Purpose:

To make the data clearer and more usable for audit purposes, particularly for preparing lead schedules and mapping to the trial balance.

Skill Learned:

Learned how to efficiently clean and organize large datasets.

Gained experience in categorizing accounting entries correctly and preparing audit-ready data for analysis and mapping.

25-SEPTEMBER

Task Performed:

Sanitized the PBSE General Ledger for Company Z.

Prepared PBSE working papers by comparing audited income statement figures with post-balance sheet results extrapolated to 12 months, and reviewed balance sheet variances.

Purpose:

To confirm the reasonableness of audited results and ensure accurate disclosure of subsequent events in the financial statements.

Skill Learned:

Learned how to perform PBSE testing and reconcile post-balance sheet data.

Developed understanding of subsequent event analysis in audit procedures.

26-SEPTEMBER

Task Performed:

Sanitized the client’s general ledger, expenditure ledger, and agency general ledger for Company AD by organizing and formatting them into structured line items in Excel.

Cleaned raw GL data, removed unnecessary details, and categorized entries for audit use.

Purpose:

To prepare clear and organized audit-ready data for mapping to lead schedules and trial balance verification.

Skill Learned:

Learned efficient techniques for cleaning and organizing large accounting datasets.

Gained experience in categorizing ledger entries correctly and supporting audit testing.