The Accounting Profession: A Focus on Auditing of County Road Commissions

Abstract

The accounting profession has interested me since I took my first course in high school. Through my business major at Kalamazoo college, this interest has grown immensely. Choosing an accounting firm for to perform my WESIP was the best that I could have done. I assisted Walker & Fluke in many different areas of accounting, including audits. This experience has reinforced my near term goal to attend graduate school in accounting with an eventual goal of becoming a certified public accountant. Auditing has been used as a tool by the government to reinforce the laws and to make sure everything is running smoothly and legally. Audits on county road commissions provides insight to citizens to try and provide confidence in their government and the integrity of the financial reporting by that government. A CPA or State Treasurer performs such audits, and I had the luxury to assist in some. Many different types of testing are performed to base recommendations and conclusions about the financial standing of a company. I performed expenditure and inventory testing. This paper was written to fulfill partial requirements for the degree of Bachelor of Arts at Kalamazoo College. I hope it will also provide some insight and answers to persons whom may be interested in the accounting profession. This paper focuses on auditing and many of the different tasks that are performed by new accountants.