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.