MonitorDeloitteCasebookconsultingcaseinterviewbook德勤_摩立特咨询案例面试
Deloitte Consulting Case Presentation
Agenda
Why Do Firms Conduct Case Interviews? Dissecting the Case Interview Key Thoughts to Remember Mock Interviews
Interviewer
Opportunity to learn about:
– Experience – “Do I want to sit with this person on an airplane?” – – – – –
Candidate
Opportunity to demonstrate:
These types of questions will be the focus of today’s mock case interviews
© Deloitte Consulting 1999. All rights reserved.
.ppt
Page 12
Key Ideas to Remember
Comfort
© Deloitte Consulting 1999. All rights reserved.
.ppt
Page 4
The Case Interview
What is it? An opportunity to evaluate five key skills:
Problem Identification
© Deloitte Consulting 1999. All rights reserved.
.ppt
Page 10
德勤咨询-如何在咨询企业中转移知识(Deloitte Consulting)
Deloitte Consulting
14
Why Does it Work?
• Not really compromises – iterative process to identify a finer level of granularity • Standards applied against knowledge “packets” within the knowledge asset, not against the asset itself • Multiple sets of standards cohabitating • Minimal costs, maximum flexibility
Deloitte Consulting
7
Compromise One
Manage knowledge where it’s created, but do that within a global system.
• Knowledge and value are created at the practice area level • If literally managed at the practice area level there would be
Deloitte Consulting 13
Barely Contained Chaos
• Consensus process • Trade-offs between practice area needs • Succeeds at supporting business objectives across the firm
– One area may focus on collecting only proposals – Another may focus on completed project deliverables – First collection focused on supporting sales efforts – While the second focused on supporting service delivery
萨蒂扬审计案例分析最终版全解
案例启示
印度中央调查局称萨蒂扬软 件技术有限公司的会计欺诈 案目前预估的涉案金额为 25.8亿美元，远高于该局此 前所预测的金额（15.3亿美 元）
2006年
拉贾用自己和其 它投资者所持的 股票作抵押, 向 银行贷款以填补 公司收入。
2008年12月 17日
2008年12月 23日
金融危机后
2009年1月7 日
案情结果
案例启示
3 注册会计师
3. 1 经济效益和社会效益失衡
注册会计师的委托人是社会公众，公众的信任是其存在的基础，过 度追求经济利益而置社会责任于不顾，就会导致审计失败案例频发，最 终影响到公众对行业的期望与信任，使整个行业失去存在的基础。
案情介绍
案例分析
审计主体分析
案情结果
案例启示
3 注册会计师
3.2 人员素质不达标
自2002年起，普华永道加速了其亚洲市场业务的拓展，但是人员素 质并未跟上扩张步伐，日益繁忙的审计业务迫使人员培养时间不断缩短， 审计人员所从事的工作经常会超出其能力范围，审计风险的上升不言而 喻。
CONTENTS
案情介绍 案例分析 审计主体分析 案情结果 案例启示
案情介绍
案情介绍
案例分析
审计主体分析
案情结果
案例启示
主要造假事实
每一步都是为了保持车轮继续运转，以保证按时支付员工工资 ——拉贾
震动全球资本市场的“萨蒂扬”造假案。谁能想到，第一次“作 案”仅仅是为了弥补一次受损严重的难看季报，然而随着时间的推 移，雪球越滚越大，直至骑虎难下，只有不收手才能保证自己无事。
案例启示
2.3 了解被审计单位的内部控制
2.3.1 了解控制环境 2.3.2 了解被审计单位的风险评估过程 2.3.3 了解信息系统与沟通 2.3.4 了解控制活动（授权、业绩评价、信息处理、实物控制、职 责分离） 2.3.5 了解对控制的监督
四大德勤群面AC面案例分析必备模型 (1)
企业环境分析必备模型：1. PEST:分析宏观环境，考虑policy,economy,society,teconology 四个方面2. Porter's diamond:分析特定国家地区环境，如新进入某国市场，考虑factor conditions,demand conditions, supporting and related industry, firm strategy and structure 四个因素3. Market segmentation: 通常按地域、人口统计学、经济状况、心理、行为划分，也可按维护客户成本等因素划分4. 4P:分析市场组合，production,price,place,promotion5. convergence：分析所在市场环境，横轴分为供应商推动和消费者拉动两维度，纵轴为新旧技术可并存和新技术取代旧技术两维度6. Porter's five force: 分析所处竞争环境，new entrant, substitute, power of supplier, power of customer, rivalry 五因素7. life cycle: 分析产品或企业所处地位，introduction,growth,maturity,decline 四阶段8. BCG matrix 波士顿矩阵：分析产品或子公司增长速度和市场份额，可结合财务信息计算和life cycle 使用，分为problem child，star，cash cow，dog 四种9. SWOT：这个几乎适用于所有案例，但由于过于笼统，一般需要其他模型辅助10. Value chain:分析企业竞争优势，首要活动分为inbound logistics，operations，outboundlogistics，marketing，service，辅助活动包括infrastructure，HR，technology，procurement11.stakeholder mapping：分析对不同利益相关方的态度，企业社会责任问题中重点使用，分为interest 和power 两个维度企业发展战略选择：12. 赢得竞争三大策略：cost-leadership，differentiation，focus。
Deloitte_The Case Interview
Communication Skills
• Take a minute or two after hearing the question to jot down some notes and organize your thoughts • Speak clearly and consistently – do not ramble • Support and defend your points
– Why are manhole covers round?
– Why do fashions change every year or two?
• The Approach
– Be creative, and think (and talk) through why
– Cover multiple reasons, but pick the most likely reason at the end
An Opportunity To Evaluate Five Skills
Problem Identification
• Determine the salient issues • Know when and how to ask the right questions • Avoid pitfalls • Make sure you understand what the interviewer is asking • Ask clarifying questions • Figure out what facts you have and which ones you are missing • Build a sequence to get the facts you need • Research and become familiar with several frameworks: 3C’s,
【推荐】德勤会计师事务所怎么样-精选word文档 (3页)
本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==德勤会计师事务所怎么样德勤会计师事务所是世界四大会计事务所之一，是业内最大的公司之一。
下面是小编为你整理的德勤会计师事务所资料，希望对你有帮助。
德勤会计师事务所简介德勤会计师事务所，国际四大会计公司之一，英文名称是Deloitte。
全称：Deloitte Touche Tohmatsu，简称Deloitte或DTT。
世界四大会计事务所之一的德勤会计师事务所(Deloitte & Touche)是德勤全球(Deloitte Touche Tohmatsu)在美国的分支机构，后者在126个国家内共有59,000名员工，公司的咨询部门德勤咨询(Deloitte Consulting)在全美有2,900名员工，是业内最大的公司之一。
其特长在于国际商务。
德勤咨询无疑完善了母公司的业务范围。
公司所强调的是维持与客户之间的长期业务关系，其75%以上的业务都来自于老客户。
Deloitte (“德勤”) 泛指根据英国法律组成的社团性质的组织Deloitte Touche Tohmatsu (“德勤全球”)其成员所/公司，以及他们的附属机构和关联机构。
德勤全球是一个由全球各地众多的成员所/公司组成的组织，致力于提供卓越的专业服务及咨询。
德勤全球重视客户服务，并在约150个国家切实执行全球性客户服务战略。
德勤依托由12万名专业人士组成的全球网络，在审计、税务、企业管理咨询和财务咨询等四个领域为超过一半的全球最大型企业、全国性大型企业、公共机构、当地的重要客户以及众多发展迅速的全球性公司提供专业服务。
上述服务是由成员所/公司而并非由德勤全球的瑞士法律组织提供，由于法律规定及其他原因，某些成员所/公司不会在所有四个专业领域提供服务。
目前，德勤公司的主要服务项目有会计和审计、税务咨询和税务规划、信息技术咨询、管理咨询以及兼并和收购咨询。
罗兰贝格咨询
Content
• Structure analysis • Strategy mapping • Operational opportunities analysis
– Planning process – Production process – Logistics process – Sales operation – Marketing approaches – Technical supporting process – Cost structure – Personnel capacity
interviews • In-field survey • Desk research
5
The client was satisfied with the project delivery
3-month project
Steering committee
Client
Roland Berger
Project manager
Client
Roland Berger
Project team
Project schedule
C项o目n内te容nt
Kick off meeting
Month
Internal analysis
External analysis
Interim presentation
Restructuring concept and plan
Final presentation
Content of implementation support
• Sales operation process mapping • Sales personnel incentive scheme • Reporting system • Sales and marketing team training • Distributor network re-establishment • Process implementation • Management consulting
【留学回国找工作】罗兰贝格终面实录
【留学回国找工作】罗兰贝格终面实录Estelle，财大行政治理本科。
在专业不对口，没有任何会计实习经历的背景下，一天之内同时进行KPMG和PWC的par面都拿到了offer。
在没有咨询公司实习的情形下，通过自己的争取拿到了战略咨询公司罗兰贝格的offer。
她感觉，在求职的进程中必然要学会聆听自己内心的声音，不要去在意他人比你付出的少却拿到了同你一样的offer，必然要想清楚自己真正想做的是什么。
职场路漫漫，学会把目光放久远一些。
时刻要回到我求职那年10月12日的晚上，那场令我在接下来的2个月内不管走在复旦仍是财大校园里都能被很多朋友关切追问的罗兰贝格招聘宣讲会，是一切的缘起。
我在现场case mock模拟面试的环节中幸运地从5个candidates中脱颖而出，直接取得了进阶二面的机遇。
被罗兰贝格（以下用RB简称）大中华区的Principal Wang和PM Ye挑中。
拿到二面机遇和两位RB先辈的名片以后，我就高兴地坐等RB的邮件通知二面了。
这段时刻，同时也跟一帮一样尽力job hunting的童鞋们一路勤奋地练习着群面和咨询公司特有的case analysis单面。
在那个地址先谢下求职小组的朋友们，从7月份到11月份，大伙儿都不容易。
几周以后，RB的面试时刻到了。
可是，没有预料的情形发生了。
在等到RB面试的前一天，并无通知我去面试。
直到快终面了，我才意识到那个问题的严峻性。
就在终面的前一天，在我打沟通我情形特殊的时候，有位HR还很不客气地说：同窗，那个是上面定的名单，你跟我说这些有什么用呀？一口拒绝。
那个看上去同光环一样的二面机遇就在2分钟内被完全否定了。
尤其是当我仅凭简历全然无法闯进任何top咨询公司的一轮面试时，我更尤其珍爱那个机遇。
因此方才得知那个消息后的几个小时内，我的情绪低落到了一个极点。
可是，我坚信命运的安排。
有些时候，有些东西，是你的确实是你的，他人怎么抢都抢不掉，不是你的，怎么争取也是空。
deloittecaseinterview
Confidential and Proprietary.ห้องสมุดไป่ตู้
Copyright © 2005 Deloitte Consulting LLP. All rights reserved.
5
Management Consulting
The Institute of Management Consultants defines management consultancy as:
taking responsibility for gathering and collating data; processing figures to be presented by senior colleagues to the client's senior management; interviewing clients and other individuals; researching external sources, such as the internet or other relevant databases; assembling and analyzing all available data, ensuring that they understand the nature of
Consulting Workshop: Case Study Interviews
Strategy/Organizational Performance Human Capital
Deloitte Consulting LLP
September 16, 2005
CONFIDENTIAL AND PROPRIETARY
Strategy and Operations
最新CaseInterviewInPoint-通往咨询公司必经之路汇总
C a s e I n t e r v i e w I n P o i n t-通往咨询公司必经之路Case Interview In Point—通往咨询的必经之路前序咨询行业属于出租头脑的行业，咨询顾问赚钱的方式就是针对客户给定的问题，综合大量不相关的数据资料，去粗取精，去伪存真，构思解决方案，当着公司高层的面，提出既合情合理又富有创意的设想。
其实这也是为什么咨询公司特别重视进行案例分析面试的原因，他们想借此机会来判断candidate的逻辑思维能力和说服能力，basically, 案例面试无异于扮演咨询顾问角色的一次练习。
想必各位对于去年teclast的那篇《Looking Beyond the Case Interview》还意犹未尽，那么我希望我这篇文章能让各位再次加深对于咨询以及case interview的理解，并有所突破。
记得我是从大三下开始认识和熟悉管理咨询行业的（比起现在的大一大二学生真是惭愧了），当年读了《麦肯锡方法》、《麦肯锡意识》后，对于咨询工作产生了强烈的兴趣和向往。
作为一个非经管专业的学生，我知道要踏入这一行，需要比别人付出更多，经历了两年多的历练、磨练、锤炼，终于修成正果。
要想进咨询公司，就必须过案例面试这一关；要过案例面试这一关，就必须知道如何进行准备和如何表现自己，必须知道面试官希望在你身上看到哪些素质，你也需要知道有哪些类型的案例问题，然后还要知道有一些怎样的思维框架，也就是我们俗称的framework。
所以仅以此文和有志于往咨询业发展的兄弟姐妹分享我的个人经验（有一些经验我在去年5月爱因斯特组织的牛人经验介绍会上已经share过了），此文和《Looking Beyond the Case Interview》不同的是，此文还是主要focus在case interview上，全文纯属个人意见，不足或遗漏之处望补正。
第一部分. 认识咨询，认识自我第一部分我觉得还是老规矩，先谈谈Why consulting? Why hires you? 这两个问题。
以在其经营所在地透过从属机构、关联机构及或其他实体提供
Deloitte（“德勤”）是一个品牌，在这个品牌下，具独立法律地位的全球各地成员所属下数以万计的德勤专业人士联合向经筛选的客户提供审计、企业管理咨询、财务咨询、风险管理及税务服务。
这些事务所均为根据英国法律组成的私人的担保有限公司德勤有限公司（“德勤有限公司”）的成员。
每一个成员所在其所在的特定地区提供服务并遵守当地的国家法律及专业规则。
德勤有限公司并不参与向客户提供服务。
德勤有限公司及其每一个成员所乃独立及独特的法律实体，相互之间不因对方而承担任何责任。
德勤有限公司及其每一个成员所仅对其自身作为或遗漏承担责任，而对相互的行为或遗漏不承担任何法律责任。
德勤有限公司的每一个成员所的结构各自根据其所在国家法律、法规、惯例及其他因素而制定，并且可以在其经营所在地透过从属机构、关联机构及/或其他实体提供专业服务。
全球有一半以上的大型企业、国有企业、公共机构、本地重要客户以及成功的成长期企业都在享受着德勤的服务。
这家企业采纳了合伙制的形式，本身不直接提供服务，而是通过其全球的会员企业来聚敛财富。
该企业品牌在世界品牌实验室（World Brand Lab）编制的2006年度《世界品牌500强》排行榜中名列第二百五十二。
国际客户：微软、波音、摩根斯坦利、通用、家乐福、雪铁龙、联邦快递、陶氏化学、宝洁、星巴克、必胜客、等内地客户：深圳告诉、兖州煤业、一汽丰台、物美超市、家世界等DTT国际发展历程:It has been more than 150 years since William Welch Deloitte opened his own accountancy office across the street from Bankruptcy Court on Basinghall Street in London. Learn all about the history of Deloitte from the timeline below:1800 – 18501850 – 19001900 – 19501950 – 20002000 – Present1833 At the age of 15, William Welch Deloitte becomes an assistant to the Official Assignee at the Bankruptcy Court in the City of London. This was the ideal apprenticeship at that time for a young man with an interest in the rapidly developing field of public accounting.1845 Deloitte opens his own accountancy office opposite the Bankruptcy Court on Basinghall Street, London.1849 In connection with the accounts of the Great Western Railway, W.W. Deloitte becomes the first person ever appointed as an independent auditor. Deloitte makes his reputation in particular through his work in the railroad industry — the "Web" of its day. During the 1850s and 1860s, he develops the system for keeping railway accounts, subsequently adopted as the industry standard, that protected investors from mismanagement of funds. He also develops a system of account-keeping for hotels that was universally adopted by large hotels in Great Britain and overseas.1854 Royal Charter is granted to the Society of Accountants in Edinburgh, the first organized body of public accountants in the world. Among its founders was Alexander Thomas Niven, under whose tutelage George A. Touche would qualify as an accountant in Edinburgh 29 years later, before setting off for London to practice his profession.1857 Deloitte accepts his first partner, Thomas Greenwood, who contributed £800 in capital. The firm becomes known as Deloitte & Greenwood.1867 The Railway Companies Act lays down the auditor's duties and responsibilities. A statutory form of railway accounts was prescribed in 1868, and it is believed that Deloitte played a major part in designing the form and contents of such accounts — probably the first prescribed form of accounts in the modern sense.1869 Admission to the partnership (at age 24) of John George Griffiths, who exercised a major influence on the growth of the firm until his retirement in 1902. For this entire period, the firm is known as Deloitte, Dever, Griffiths & Co.1880 Royal Charter issued incorporating the Institute of Chartered Accountants in England and Wales, with W.W. Deloitte, Henry Dever, and John Griffiths among the founding members. Philip S. Ross co-foundsNorth America's first accounting society.1880 First overseas Deloitte office opens in New York. Branches of this New York outpost are subsequently established in Cincinnati (1905), Chicago and Montreal (1912), Boston (1930), and Los Angeles (1945).1893 Charles Waldo Haskins and Elijah Watt Sells meet in Washington, D.C. while working for the Dockery Commission of the U.S. Congress, which was undertaking the first comprehensive revision of the federal government's accounting practices since the time of George Washington. Two years later, they form a partnership — Haskins & Sells — based in New York City.1897 Retirement of William Welch Deloitte.1898 George Touche establishes his own firm in London.20th Century1900George Touche and John Ballantine Niven form Touche, Niven &Co. in New York. At that time, there were fewer than 500 certified publicaccountants in the U.S. Staff complement of Deloitte reaches 80 persons.Fees that year total £41,193.1901 Haskins & Sells opens first regional office in Chicago and firstoverseas office in London.1902 For the first time, a "lady typist" (sic) is engaged by the London officeof Deloitte.1905 Deloitte, Dever, Griffiths & Co. becomes Deloitte, Plender, Griffiths &Company. In the Hughes insurance investigation, which rocked thefinancial world and led to comprehensive revisions in the accountingmethods of life insurance companies, Deloitte's New York officecollaborates for the first time with the firm of Haskins & Sells.1911 Firm of George A. Touche & Co. is established in Canada.1917 George Touche is knighted by George V. Three years later, he ismade a baronet of the United Kingdom.1925 Two of our U.K. and U.S. predecessor practices form aco-partnership in several countries under the name Deloitte, Plender,Haskins & Sells.1933 Congressional testimony by Haskins & Sells Managing Partner Arthur Hazleton Carter is instrumental in promoting the establishment of the SEC, as well as the requirement that public accountants audit the financial statements of all publicly traded companies.1947 George Bailey & Co. is formed. Merges with Allen R. Smart & Co. and Touche, Niven & Co. to become Touche, Niven, Bailey & Smart. The first partners' meeting, held in Highland Park, Illinois, is attended by the firm's 33 partners. Net service revenues for the first year are US$3.6 million.1952Nobuzo Tohmatsu qualifies as a certified public accountant in Japan and becomes a partner in a foreign-affiliated accounting firm.1952 Agreement reached to merge the businesses of Deloitte, Plender, Griffiths & Company and Haskins & Sells in the U.S., under the name Deloitte Haskins & Sells.1960 Touche, Niven, Bailey & Smart merges with George Touche & Co. (Britain) and Ross, Touche & Co. (Canada) to form Touche, Ross, Bailey & Smart.1961 Issuance of American Depositary Receipts in New York by Sony and Toshiba — the first Japanese companies to sell their securities in the U.S.1965 Fraudulent bankruptcy of the Sanyo Special Steel Company leads to changes in Japan's Certified Public Accountant Law to provide for the formation of audit corporations similar to accounting partnerships in the U.S. and elsewhere.1968 Under the leadership of Nobuzo Tohmatsu, Founding Partner, Tohmatsu Awoki & Co. (later Tohmatsu & Co.) starts operations with 10 partners and staff in Tokyo and smaller, loosely affiliated practices in four other Japanese cities. By 1989, the firm has 800 people in its Tokyo office alone, and a network of other offices throughout Japan, as well as Japanese professionals on assignment in Touche Ross offices around the world.1969 Adoption of the name Touche Ross & Co., at the conclusion of a decade during which mergers were completed with more than 50 other firms in the U.S. and formal associations created with national firms in 55 countries.1972 Touche Ross Chairman Robert Trueblood chairs a committee that leads to the establishment of the Financial Accounting Standards Board — the FASB.1975 Formal agreement is signed by which Tohmatsu Awoki & Co. become part of the Touche Ross International network.1978 The name Deloitte Haskins & Sells is adopted.1985 Creation of the Office of the Chairman Program (now the Global Strategic Clients Program).1990 Merger that creates Deloitte & Touche.1993 International firm is named Deloitte Touche Tohmatsu Limited Limited.1996 Deloitte & Touche Eastern Europe divided into two organizations — Deloitte & Touche Central Europe and Deloitte & Touche CIS.1997 Deloitte & Touche Central America is established.2000 Deloitte Touche Tohmatsu Limited became a founding member of the United Nations Global Compact, which seeks to promote responsible global citizenship by advancing universal values in business operations around the world.21st Century2002 Deloitte Touche Tohmatsu Limited’s global revenues were US$12.5billion.2003 A decision to not separate Deloitte Consulting allows Deloitte ToucheTohmatsu Limited to maintain its wide and deep range of multidisciplinarycapabilities.2003 On June 1, William G. Parrett is named Chief Executive Officer ofDeloitte Touche Tohmatsu Limited. Parrett joined the organization in 1967,and became a partner in 1977.2003 On October 1, Deloitte Touche Tohmatsu Limited records its 10thconsecutive year of annual growth, with combined worldwide revenuesfrom its member firms totaling US$15.1 billion. Additionally, the globalorganization announces the launch of the new brand name “Deloitte.” Thechange means that the firms known in various national and global marketsas Deloitte Touche Tohmatsu Limited and Deloitte & Touche, whileretaining their local legal names, will now be known by the brand “Deloitte.”2005 On August 29, William Parrett, CEO Deloitte Touche TohmatsuLimited, announces the name of a strengthened Korean Deloitte memberfirm—Deloitte Anjin LLC, the result of a transaction between Deloitte Hanaand Anjin LLC.2005 On September 1, Deloitte Touche Tohmatsu Limited China mergeswith Pan-China Schinda, the second merger in the Mainland that yearfollowing a deal with Beijing Pan-China CPA Ltd.2005 On December 19, Deloitte Touche Tohmatsu Limited records its 12thconsecutive year of annual growth, with combined worldwide revenuesfrom its member firms totaling US$18.2 billion, a 10.9 percent increaseover 2004 revenues of US16.4 billion.2006 Deloitte Touche Tohmatsu Limited announces aggregate revenuesof more than US$20 billion in the fiscal year ending 31 May 2006, anincrease of 10 percent over 2005. It is the fourth consecutive year of double-digit revenue growth and th 13th con esecutive year of continued growth.2007 On June 1, James H. Quigley is named Chief Executive Officer of Deloitte Touche Tohmatsu Limited, succeeding William G. Parrett. In addition, John P. Connolly is named the new Chairman of the Board of DTT, succeeding Piet Hoogendoorn.2007 Deloitte Touche Tohmatsu Limited announces aggregate revenues of US$23.1 billion in the fiscal year ending 31 May 2007, an increase of 15.5 percent over 2006. It is the fifth consecutive year of double-digit revenue growth and the 14th consecutive year of continued growth.2008 Deloitte Touche Tohmatsu Limited announces aggregate revenues of US$27.4 billion in the fiscal year ending 31 May 2008, an increase of 18.6 percent over 2007. It is the sixth consecutive year of double-digit revenue growth. In addition, Deloitte grew by approximately 15,000 people in the past year, with considerable growth in emerging markets.雇员组成（按地区分）Americas Erope/MiddleEast/AfricaAsia-Pacific/Japan Toatal2002 42200 4120017000100400 2003 47850 5095021200120000 2004M 48200 4700019800115000 2004S 50500 4650020000117000 2005 52300 4760021400121300 2006 58200 5010024100132400 2007 63000 5640027200146600 2008 1613002009 70663 6383434154168651 2010 72858 6273233997169587200220032004M 2004S 200520062007200820092010Americas Erope/Middle East/Africa Asia ‐Pacific/Japan20000400006000080000100000120000140000160000180000200220032004M 2004S200520062007200820092010AmericasErope/Middle East/Africa Asia ‐Pacific/JapanToatal雇员组成（按服务类型分）AuditFinancial AdvisoryConsulting TaxAdministration Toatal2002 451004000 218001640013100 1004002003 542004950 240502060016200 1200002004M 554004900 195002000015200 1150002004S 560004800 210002000015200 1170002005 586005200 213002060015600 1213002006 640005700 226002250017600 1324002007 702006900 250002500019500 1466002008 749008100 296002690021800 1613002009 757248352348662730822401168651201016958720000400006000080000100000120000140000160000180000200220032004M 2004S200520062007200820092010Audit Financial Advisory Consulting Tax Administration20000400006000080000100000120000140000160000180000Toatal AuditFinancial Advisory Consulting TaxAdministration分支数及分支所在的国家数Number of member firmsnumber of countries2002 771412003 771452004M 711482004S 711482005 711482006 701362007 691422008 681402009 551402010 531477777717171706968555314114514814814813614214014014720406080100120140160Number of member firmsnumber of countries全球总收入：In billions of US$,（按地区分）AmericasErope/Middle East/AfricaAsia-Pacific/Japan total2002 7 4.1 1.4 12.5 2003 7.6 5.9 1.6 15.1 2004 8.2 6.6 1.6 16.4 2005 9.1 7.3 1.8 18.2 2006 10.3 7.7 2.1 20.1 2007 11.5 9.2 2.5 23.2 2008 12.9 11.3 3.2 27.4 2009 12.5 10.2 3.4 26.1 2010 13103.6 26.651015202530200220032004200520062007200820092010Asia ‐Pacific/JapanErope/Middle East/Africa Americas‐0.1‐0.0500.050.10.150.20.250102030405060200220032004200520062007200820092010totalAsia ‐Pacific/Japan Erope/Middle East/Africa Americas（未命名线为增长率线，以右侧坐标轴为刻度）全球总收入：In billions of US$,（按服务类型分）AuditFinancial AdvisoryConsulting Tax total2002 4.9 0.8 4.4 2.412.5 2003 6.3 1.1 3.6 3.615.10.208 2004 7.4 1.24 3.816.40.0860927 2005 8.7 1.3 4.3 3.918.20.1097561 2006 9.81.54.54.320.10.10439562007 11 1.9 5.2523.20.1542289 2008 12.7 2.4 6.3627.40.181**** **** 11.9 2 6.5 5.726.1-0.0474453 2010 11.727.55.426.60.01915711978至2008年我国GDP 增长年 份国 民总收入51015202530TaxConsulting Financial Advisory Audit200220032004200520062007200820092010‐0.1‐0.0500.050.10.150.20.25051015202530200220032004200520062007200820092010total AuditFinancial Advisory Consulting Tax1978 3645.2 1979 4062.6 1980 4545.6 1981 4889.5 1982 5330.5 1983 5985.6 1984 7243.8 1985 9040.7 1986 10274.4 1987 12050.6 1988 15036.8 1989 17000.9 1990 18718.3 1991 21826.2 1992 26937.3 1993 35260.0 1994 48108.5 1995 59810.5 1996 70142.5 1997 78060.8 1998 83024.3 1999 88479.2 2000 98000.5 2001 108068.2 2002 119095.7 2003 135174.0 2004 159586.7 2005 184088.6 2006 213131.7 2007 259258.9 2008 302853.40.050.10.150.20.250.30.350.40.050000.0100000.0150000.0200000.0250000.0300000.0350000.01978198019821984198619881990199219941996199820002002200420062008GDPGROWTH RATE。
德勤DTT面经(Par面)
德勤公司简介：世界五大会计事物所之一的Deloitte&Touche是DeloitteToucheTohmatsu在美国的分支机构，后者在126个国家内共有59,000名员工。
公司的咨询部门DeloitteConsulting在全美有2,900名员工，是业内最大的公司之一。
其特长在于国际商务。
DeloitteConsulting 无疑完善了母公司的业务范围。
公司所强调的是维持与客户之间的长期业务关系，其75%以上的业务都来自于老客户。
目前，公司的主要服务项目有会计和审计、税务咨询和税务规划、信息技术咨询、管理咨询以及兼并和收购咨询。
德勤企业文化Corporate Social ResponsibilityWith a strong local presence in many countries, DTT’s member firms are uniquely positioned to have a positive impact on the people and communities in which they operate. DTT member firms’ commitment to corporate social responsibility is closely linked to their shared values and their belief in responsible business practices.The services provided by DTT’s member firms are valuable to the capital markets and the business environment in helping them operate efficiently and effectively. Just as the economic and social well-being of diverse communities has a direct impact on our member firms’ success, our member firms can have a positive influence on their communities by conducting their core business activities in an ethical manner and by engaging in projects and alliances with local and regional organizations to the benefit of society and their stakeholders.Responsibility on a global scaleDTT's member firms and their professionals contribute to and participate in international, national, and local organizations that support the development of professional standards and the advancement of our professions. In addition, DTT and its member firms are actively engaged with a number of organizations that seek to advance the corporate social responsibility agenda. These organizations are valuable platforms for DTT and its member firms to communicate with peers and the public about how to live out their commitment to corporate social responsibility.Exceeding our profess ional responsibilitiesThe people of DTT’s member firms share a long tradition of supporting the communities in which they live and work. In addition to financial contributions made by DTT and its member firms, tens of thousands of people from DTT member firms volunteer time and donate money to a variety of causes that encourage economic development and raise public awareness of the positive impact business can have on the community.德勒二面面经：见Partner问了问我学的什么，本科学的什么，还说他比较看重本科的学校和成绩啊。
著名咨询公司近年面试案例RecentCases分享
著名咨询公司近年面试案例Recent Cases分享来源： 管咨的日志Below are sample questions that have been asked by top-tier consulting firms during the p ast two recruiting seasons. (The Firms that qualified the two criteria, top 50 Companies & has office in china, which are Mckinsey, BCG, Bain, Monitor, Deloitte, Mercer(managem ent, Olive, HR), A.T. Kearney, Accenture, IBM Consulting,Roland Berger, McKinsey1st Round:1)We are back in the 80s, and Daewoo wants to enter the Italian market. They approach yo u and say that they want to sell 100,000 cars after one year. What do you tell them?2)A steel producing company wants to cut costs. It currently operates 2 large mills at 75% capacity and four small ones at 100% capacity. It is experiencing profitability issues. Wha t action would you recommend it takes?3)Our client is a retail brokerage. W e have seen our customer base decline over the past 18 months. Why this happening is and what can we do about it?4)The client owns mines that produce high and low grade ore and processes it into an alloy that is then sold as an additive to strengthen steel (sold directly to steel manufacturers).A new foreign competitor has shown up in the market and the company is losing profits.A general manager of one of the processing plants asks what he should do to maintain profits.5)The past few years a Health Insurance Company has been growing at a rate of about 1 5% a year. This past year it only grew by 1%. Costs are rising 12% each year. What is the problem and what should the company do?6)Company X is a chemical manufacturer.They make a product that is very similar to Company Y’s product.Company X and Y are direct competitors in many geographic markets, but each also has unique areas in which the sales forces do not face direct competition.Company X buys Company Y.How do you integrate the sales forces?7)Y ou are working for a Brazilian soda manufacturer that is experiencing declining profits o ver the last two years. Why is this occurring? [competition from generics] What is the siz e of the market for canned cola? What are the company's options for improving profitabili ty? What are the possible effects of a change in the cola's price?8)Our client is a mid-Western HMO. They have 300 doctors and 300,000 subscribers. They handle mostly checkups and routine visits. The HMO outsources specific cases to local s pecialists. Over the last two years the HMO has seen their profits decrease. They've called us in to find out why. 2nd Round1)A European iron mining company bought a piece of land in Australia with a high contentof iron. Should they proceed with extraction of the ore or not? / 2)A PC manufacturer wants to add a new line of pocket PCs. Should they do it? What do you tell the CEO?3)A health and fitness center, a chain of gyms, like Bally's is considering building more ten nis courts. The cost of the land development is 2.5 million for 10 tennis courts per gym.Determine if the gym would break even if they charged an additional fee of $7 per gam e.4)Our client is Burger King. Their growth has been slower than expected. They want to kn ow why? And estimate for me the size of the hamburger market.5)Tell me the annual revenues of a company you're following?6)The law has recently changed. Consumers can now switch cell companies and keep their phone numbers. What are the effects of this legislation? What is the cost of this legislatio n? And can you recommend any options for the cell phone companies?7)A healthcare company that sells to individuals and small businesses has seen growth in th e last 5 years, but this last year there has been a decline. What is going on? What sort o f incentive system do we have and what kind can we create? (There were a number of g raphs and charts that the student had to review8)Y ou and your colleagues are McKinsey partners trying to decide which nonprofit to help. Your goals are doubling their revenue and improving their management. Each participant h as information the others don't have. Which one should you pick? [what criteria to use, et c.9)Our client is a travel agency in NYC which employs 25 people. They have seen their co mmissions cut from 10% to 8%. They are wondering what strategy they should adopt to i ncrease their profits, and what else they should do to remain profitable and grow their bu siness? 10)"First, I would say that globally, the cases had a bit of a different felt to them than man y I had worked on.All three were business cases, however, in two of the three, there was less opportunity tostructure the cases cases———the questioners asked specific questions about data that they presented to me a bit at a timetime——usually in graphic format.In two out of my three cases, there were multiple graphs and charts that built on one an other.Conclusions drawn from the first graph were applied to graphs presented later in the same interview.Also, when I analyzed the data, I was usually given a ratio or series of ratios that I need ed to calculate.At the beginning of each graph/data series, the interviewer would explain the significance of each of the ratios I was to calculate.When I finished calculating them, he asked me to explain what the results meant. To be honest, the ratios may have been quite common, but they were new to me."3rd Round (Nov. 2003)1)Assuming zero costs. What are the first three industries that will appear in outer space? 1)It's October 2001, with the current gloomy economy. One of the most affected industries i s the luxury industry: People tend to postpone buying luxury goods, and even if they hav e the money, after what happened it is not the right time for them to buy something whi ch is unnecessary. A client approaches our firm and asks us to increase his sales. What d o we tell him?BCG1st Round (Nov. 2004):1)Our client is a mid-sized manufacturer of industrial batteries for the aerospace and defense industry.For example, the company's batteries can be found in various military missiles as well as in the Hubble Space Telescope.Over the last few years, the defense and aerospace industries have been flat or declining, so the client is looking for high-growth industries that might be able to make use of its b attery technology.After a review of possible industries, the client wants us to look at whether they can ente r the market to provide batteries for implantable cardiac defibrillators.Estimate the size of the market for implantable cardiac defibrillators, and then tell me ho w you might go about helping the client decide whether or not this is a good market to enter.2)Our clients are a consortium of 10 commercial real estate companies (2-3 big companies, 4-5 mid-sized companies, and 1-2 small companies) that collectively own 350-400 building s in downtown areas of cities all over the country. Together, they spend $1 billion/year o n all of the non-sexy aspects of owning commercial real estate: cleaning and general main tenance, plumbing and electrical repair, etc. They have come together to explore the possi bility of setting up a "buying pool" to realize cost reduction by achieving economies of scale in purchasing products and contracting for services to conduct this general maintenanc e. This "buying pool" will cost $40 million (one-time fixed cost) to set up and will cost $10 million/year to maintain. Is this a good idea? What kind of information do you need to know to help your clients decide if this is a good idea?3)The client is a four-year music university in Boston that specializes in classical music for pre-professional students. The university is under performing in three key areas when co mpared to its biggest competitor. The areas are: applications per seat, high-quality applicati ons, and accepted applicants that enroll. The mission of the university is to increase the n umber of high-quality students.4)The industry is the Yellow Pages. What is the business? What do they do for money? W hat is their profit?5)A small agrichemical company wants to triple its revenue by 2005. What are some of its options, and how would you evaluate those options?6)A Vietnamese manufacturer of cooking oil wants to improve its revenue. How would you figure out how big the domestic market is [not a back of envelope calculation; assume y week———— whom would you talk to?]?ou had a week7)Constantly breaking down. The government is fighting over how to fix and fund it. The t rain drivers’ union says it will go on strike unless the government guarantees that there w ill be no layoffs. What steps would you take to "fix" the problem?8)How would you increase recruitment and retention in the military?(9)BCG gave me a lot of data to sift through to determine which demographic of cell phone users it should target to increase revenues.2nd Round(Nov 2004)：1)A cleaning product supply company's profits and revenues have been falling, but market s hare has remained the same. What's going on? (Charts and graphs given)2)Our client owns 120 hotels. He has left the management of the properties to a manageme nt company. Since 2001 they haven't broken even though occupancy rates averaged 80 per cent. - Charts given3)A music company is bringing out a CD for a new artist. How would you market and pri ce, knowing that you'd like to charge a premium for the cd?Final Round (Nov. 2002)1)Y ou are consulting to the manufacturer of airplane engines——> > regional and low cost main engines: for wide body planes and narrow body planes ——airlines, which are growing, use the narrow body planes). The client is considering enteri ng the airplane leasing market, because one of its competitors (GE) is already there, and t he client hypothesizes that GE's presence in leasing helps its engine sales. What do you t ell him?2)Last year, lawsuits cost corporations $200 billion compared with $70 billion in 1990. How would you advise a roundtable of CEOs to attack tort reform?3)The U.S. Post Office lost millions last year. How would you advise the new CEO to turn the Post Office around?4)We have been hired by a Mexican company that has a dominant position in all of its ma rkets but one: ketchup. Although its ketchup sales have been increasing, its market share i s stagnant (10%) and its profit margin remains below that of its competitors. What do yo u think might be happening? What would you suggest the client do in order to increase market share and profits?A small pharmaceutical research company is about to start clinical trials for a new and pr omising molecule. The trial process has three phases, with different associated costs and p robabilities of success: Costs (million) Pr. Success- Phase 1 $10 .40- Phase 2 $5 .2- Phase 3 $80 .105If the process is successful and the new drug is introduced in the market, it would genera te total income flows of $300 million.+ Draw a graph showing the income stream for the next ten years (assume that full adop tion is reached in year 7)+ The pharmaceutical company is looking for a buyer. How much should it ask for? Booz1st Round1)Our client is a magazine publisher. They are considering a new pricing program where th e price for subscriptions would increase every year. Evaluate how such a decision would i mpact their business. Would you advise they do it?Bain1st Round (Nov. 2003)1)isher of children’s fiction in the industry. SpublisherOur client is Apple Publishing, the largest publeven years ago the CEO became concerned that childhood literacy rates were low and dec ided to make a difference.He entered the telemetry textbook market. He thinks they are the best now, but hasn’t be en rewarded. Seven years later he has 70 million dollars in sales and 20 million dollars in losses. They are less than 5% of the market, but the CEO wants to stay in the market, how can he do it?2)Our client produces 2-inch wrenches. They sell to Home Depot and also to auto-mechanic s directly. If you were a store manager at Home Depot, how many varieties of wrenches would you display to sell and at what price points? How are the Home Depot wrench bu yers different from the auto mechanics? If you wanted to provide discounts to the auto m echanics, which of them would you target and why? What information would you want fr om them first?3)University town has a population of 40,000 students. Currently there are nine restaurants. You're client is thinking about opening up the tenth. Is this a good idea and should she o pen up a fast food or a specialty restaurant?4)A major airline is thinking about going head to head with the discount airlines by offerin g "cheap" fares. Does this make sense? Estimate the size of the European "discount" airli ne market.5)Your client sells coffee on the five Japanese Bullet trains (high speed trains). Estimate the size of the market. How would you advise them to increase sales?6)Our client, a private equity firm, is considering an investment in a manufacturer of digital inkjet printers (printing large billboards). The manufacturer wants to enter the screen prin ting market (printing signs and point-of purchase posters, e.g. for supermarket sales). How big is the screen printing market? Which particular segment is the most attractive?7)Estimate the market size of printers in Hong Kong. A U.S.-based PC manufacturer now w ants to get into the printer market. Assess the opportunity.8)We have been hired by a global wealth management company that has 2 divisions: asset management and private banking. Our asset management profits have been decreasing, and our private banking profits have been increasing. We need to help our client determine s trategy to increase all his profits.9)We have been hired by the Board of a company that is loosing money. The Board has a sked us to determine whether any of this loss can be attributed to the Leer jet that the m anagement team uses.10)We have been hired by a company that has just finished making the Millennium Eye, a l arge Ferris wheel that will be placed in the middle of London. Our client wants to know how big the market is and how much we should charge per ticket.A.T. Kearney1st Round (Oct. 2003)1) The CFO of a top 3 retailer wants you to evaluate the viability of developing exclusive contracts with distributors. The three questions you should address are:1. Pro's and Con's of pursuing exclusive contracts2. Identify the categories that should be explored for exclusive contracts3. How would you operationalize these contracts?2) Case setup (facts offered by interviewer):Your client is a U.S. based oil refinery. The refinery has a single location and is a small to medium-sized refinery. Your client, although profitable, believes it is lagging behind th e competition and could improve. Y ou are brought in as part of a joint consultant-client t eam that will review overall operations and make recommendations on ways to improve th e bottom line. Y ou have been assigned to work with the maintenance division. The maint enance department’s primary objective is to prevent equipment failure and to repair equip ment when it does fail.Understanding of its organization is important.It consists of three primary areas: nine assets areas, one central maintenance area and one group of contractors. The first two areas are employees of the client, the third an extern al source of labor. An asset is a physical area of the plant that contains various pieces of equipment (pumps, heat exchangers, etc.). There are nine assets. Each asset has a Mainte nance Supervisor who is responsible for all maintenance to be performed in his/her asset. Working for the Maintenance Supervisor in each asset is, on average, eleven “craftsmen”. The craftsmen are the actual workers that perform the maintenance. The craftsmen are uni onized and divide into twelve different craft designations (e.g. electricians, pipefitters, weld ers, etc.). Each craft designation has a defined set of skills they are qualified to perform. They are not allowed to perform skills outside of their defined craft, or help in the perfor mance of activities involving skills beyond their craft. Collectively the twelve different cra fts can perform any maintenance job that might arise at the refinery. The maintenance sup ervisor and his/her assigned craftsmen are “hardwired” to their asset. That is, they work o nly on equipment in their given asset.Central maintenance is a centralized pool of Maintenance Supervisors and Craftsmen, who are dispatched to support the different assets during times of high workload. They are e mployees of your client and fit the description contained in the above Asset explanation. The only difference is that they may work in any of the different assets as determined by workload. There are a total of 11 Maintenance Supervisors and 100 Craftsmen that comp rise Central Maintenance Contractors are a group of outside Supervisors and Craftsmen wh o support your client during times of high workload. They also are capable of performing any maintenance job that may arise, but differ from your client’s Craftsmen in that they divide the collective skills required into five designations rather than twelve. Thus, the cra ftsmen of the contractor are capable of performing a broader set of skills. They, like your client’s craftsmen, don’t perform skills outside of their defined craft but do allow differe nt craft designations to help each other. There are an average of 7 contractor Maintenance Supervisors and 140 contractor Craftsmen at the refinery on any given day. Question:What opportunities exist to increase profits?What recommendations can you make to capture savings related to the identified opportuni ties?What is the cost savings associated with your recommendations?Suggested solutions:The first question involves identifying opportunities to improve profits. The candidate must start with either revenues or costs. Although one could make the argument that maintena nce supports revenue by maximizing the operating time of the refinery equipment, mainten ance should be seen to be a support function. Thus, it is more appropriate to focus on co sts and cost reduction. The following questions will help the candidate gain insight into c ost reduction opportunities.How does the maintenance department track its costs?If the candidate phrases the question about material or overhead costs, the interviewer wo uld inform the candidate that detailed reviewed showed no major opportunities. The candid ate would be steered toward labor costs and given the following tables regarding maintena nce labor costs for the past year. To support understanding of the following tables, Turnar ound work is long term preventive maintenance (e.g. complete rebuilding of a boiler) that may be performed once every few years. All other work (short term emergency repairs, small scale preventive maintenance, other routine work, etc.) fits into the category of Dail y work。
审计学-重要术语
重要术语第1章审计的重要性American Institute of Certified Public Accountants AICPA美国注册会计师协会是注册会计师的主要职业组织；它包括许多委员会,为服务的发展和行业自律来制定职业准则。
assertion认定对于一个企业或产品在一定时期内的经营活动、事项、状况或者业绩做出的肯定表述，这些内容是鉴证服务的主要工作。
Assurance 保证服务向决策者提供改善信息质量的独立专业服务。
attestation services 鉴证服务审计人员向第三方所做出的关于财务报告所含认定的正确性，或者按照其客观可识别性和衡量标准，来确定其他报告的正确性，并发表意见。
auditing审计一种通过客观地收集和评价与经济活动认定有关的审计证据，以确定这些认定和已经确立的标准之间相关程度，并将结果报告给相关使用者的系统过程。
compliance合规性审计用于评价是否遵循公司政策或政府规定的审计。
corporate governance公司治理一方为经营目的按照契约向另一方提供资源，提供资源的一方要求另一方承担以下经营管理责任：（a）这些资源是否安全；（b）它们是否按照契约目的使用；（c）这些资源的利用情况如何（财务业绩）。
financial audit 财务审计为了确定某一企业的财务报表或其它财务结果是否按照公认会计原则或者其它会计基础公允反映的系统过程。
General Accounting Office GAO 美国审计总署一个直接对美国国会负责的政府机构，对国会负责，执行特殊调查，并为国家审计制定准则。
generally accepted accounting principles GAAP 公认会计准则由美国财务会计准则委员会（FASB）或其委托人制定的会计准则，受到广泛认可，并为评价财务报表的公允性提供标准。
generally accepted auditing standards GAAS 公认审计准则由上市公司会计监管委员会（负责上市公司）和美国注册会计师协会（负责非上市公司）制定的准则，其目的是指导美国公共会计界的审计实务。
不可不知的外企各部门英文名称
不可不知的外企各部门英文名称不可不知的外企各部门英文名称下面是店铺整理的不可不知的外企各部门英文名称，欢迎大家阅读!产品部:MFG (Manufacturing)总经理办公室:Chairman/ President Office / Gerneral Manager office or GM office监事会:Monitor & Support Department战略研究部:Strategy Research总公司： Head Office分公司： Branch Office营业部： Business Office人事部： Personnel Department人力资源部: Human Resources Department总务部: General Affairs Department财务部: General Accounting Department销售部: Sales Department促销部: Sales Promotion Department国际部: International Department出口部: Export Department进口部: Import Department公共关系: Public Relations Department广告部: Advertising Department企划部: Planning Department产品开发部: Product Development Department研发部: Research and Development Department(R&D)秘书室 Secretarial Pool人力资源部: HR Department市场部: Marketing Department技术部: Technolog Department客服部: Service Department行政部: AdministrationDepartment总经理室: Direcotor, or President副总经理室: Deputy Director, or Vice president采购部:Purchase & Order Department工程部:Engineering Deparment生产部:Productive Department销售部:Sales Deparment广东业务部:GD Branch Deparment无线事业部:Wireless Industry Department拓展部: Business Expending Department物供部:Supply Department业务拓展部:B&D business and development市场部:Marketing办公室:OFC (Office, 但不常见) / OMB = Office of Management and Budget。
注会师考试《审计》中的128个英文单词(二)
1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.determine the nature， timing and extent of the audit procedures确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.small business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见X。
留学生求职参加摩根斯丹利面试分享惊心动魄的面经
留学生求职参加摩根斯丹利面试分享惊心动魄的面经很多天过去，当我回想起来这噩梦般的6个小时，都依然觉得神情恍惚，无法思考。
一个很平凡的下午，收到Morgan Stanley邮件说，Quantitative Finance Program希望你来跟我们Securitized Product Group的一个Manager进行一个on-site interview.于是我来美的首次面试就华丽地献给了华尔街最quant的一个公司的最quant 的一个组的一个大boss。
其实on site一面的时候，与Managing director相谈甚欢，给MD发follow up 邮件，回信热情洋溢，最后说I look forward to coming back to you with next steps.回想起来，MD的问题确实是很简单的，只问到了fixed income和比较基础的stochastic calculus, 基本上知道伊藤引理和Black Scholes的推导足以。
其余的便是聊mortgage back secuirity的modeling，一直是我在问，他在讲。
我当时怎么知道这是噩梦的开始。
几天后收到HR邮件，7个背靠背的interview. 从associate到vice president 再到executive director.第一个interviewer是个UIUC的物理学PhD。
我特意找美国人打听了一下，答曰UIUC的graduate school极强，绝对属于顶尖级别。
第一个问题什么叫securitilizaton（证券化），答曰it is the process of combining loans with similar characteristics for collateral to issue debt.PhD GG点头。
我暗自庆幸自己背了定义来的。
接着他从我简历上的第一个项目问到最后一个项目。
审计教学案例——美国法尔莫公司报表舞弊审计案例
案例十一：美国法尔莫公司报表舞弊审计案例一、前言在形形色色的利润操纵手法中，资产造假占据了主要地位。
而存货项目因其种类繁多并且具有流动性强、计价方法多样的特点，导致存货高估构成资产计价舞弊的主要部分。
二、法尔莫公司案例介绍从孩提时代开始，米奇·莫纳斯就喜欢几乎所有的运动，尤其是篮球。
但是因天资及身高所限，他没有机会到职业球队打球。
然而，莫纳斯确实拥有一个所有顶级球员共有的特征，那就是他有一种无法抑制的求胜欲望。
莫纳斯把他无穷的精力从球场上转移到他的董事长办公室里。
他首先设法获得了位于（美）俄亥俄州阳土敦市的一家药店，在随后的十年中他又收购了另外299家药店，从而组建了全国连锁的法尔莫公司。
不幸的是，这一切辉煌都是建立在资产造假——未检查出来的存货高估和虚假利润的基础上的，这些舞弊行为最终导致了莫纳斯及其公司的破产。
同时也使为其提供审计服务的“五大”事务所损失了数百万美元。
下面是这起案件的经过：自获得第一家药店开始，莫纳斯就梦想着把他的小店发展成一个庞大的药品帝国。
其所实施的策略就是他所谓的“强力购买”，即通过提供大比例折扣来销售商品。
莫纳斯首先做的就是把实际上并不盈利且未经审计的药店报表拿来，用自己的笔为其加上并不存在的存货和利润。
然后凭着自己空谈的天份及一套夸大了的报表，在一年之内骗得了足够的投资用以收购了8家药店，奠定了他的小型药品帝国的基础。
这个帝国后来发展到了拥有300家连锁店的规模。
一时间，莫纳斯成为金融领域的风云人物，他的公司则在阳土敦市赢得了令人崇拜的地位。
在一次偶然的机会导致这个精心设计的、至少引起5亿美元损失的财务舞弊事件浮出水面之时，莫纳斯和他的公司炮制虚假利润已达十年之久。
这实在并非一件容易的事。
当时法尔莫公司的财务总监认为因公司以低于成本出售商品而招致了严重的损失，但是莫纳斯认为通过“强力购买”，公司完全可以发展得足够大以使得它能顺利地坚持它的销售方式。
最终在莫纳斯的强大压力下，这位财务总监卷入了这起舞弊案件。