wOrk In about 7 months time... Work will commence...

For me.. for all the wonderful aspirations I've got before.... I am 99.99% certain to begin work in a Big 4 Accounting Firm... Here are the reasons why I will NEVER fulfill my initial aspirations to start work in a BIG FOREIGN bank...

1. Lazy
I guess i'm just lazy to submit applications, modify and personalise resumes etc.... i prefer to do things standard... i prefer to slack and stone myself away...

2. Lousy
The banks wanna ppl who are powerfully articulate and technically wonderful ( I tink.. hahaha).... For all my "Great" results... I'm NOT technically sound even... and of cuz... I juz have this wonderful attitude problem that prohibits me from speaking up as long as there is some kind of appraisal.. which supposedly acts as an incentive... apparently it acts more as a punishment than a reward... at least for me...

3. Lazy + Lousy
A prestigious bank called me up and asked me to go for an assessment.... hey at least there is hope... but then.. I'm too lazy to go down for the assessment.. especially when i had 2 interviews and another 2 interviews more to go at tat time... and also... i'm too lousy to realise.. tat even if i accept other offers... i WUN be bonded to them i.e. I can break it... However.. the power of the two forces combined is sufficient for me to rationalise that i shldn't go for this assessment...

So you see... I've accepted an offer from one of the BIG 4 accounting firms... and I'll be starting work as an audit assistant most probably... As of now.. i'll have to watch my behaviour in public and in my blog as i must uphold the image and integrity of this profession (Please refer to code of conduct... somewhere in my seminar readings...).. haha...

Since most of you might not understand what assurance entails... i'll try to explain it in a simple example:

The author is not responsible for the correctness of any "concepts" used. This example is purely fictional. Any Coincidence is purely a coincidence duh.. haha

Assertion: Chi Ho is yandao

Responsible party: Public

Therefore... as an auditor... i'll have to try provide reasonable assurance about the truth of this assertion by the public... As such.. i'll require AUDIT EVIDENCE to satisfy myself as to the truthfullness of this statement... However.. such audit evidence must satisfy certain criteria such as independence.. free frm biasness etc....

Some audit evidence i can obtain are...

1. Confirmations?
Confirmations from independent parties would usually be good audit evidence to satisfy existence and accuracy... however... since the PUBLIC are responsible for this assertion... NOBODY is independent.. i.e. all such confirmations are biased... since the PUBLIC made this assertion.

2. Observations?
Another good audit evidence will be through observation... through looking at Chi Ho. However.. one has to consider.. do I have the necessary expertise to distinguish yandao from not yandao?... This should not be a problem however, as it is veri veri easy to tell that Chi Ho is yandao...

Does the above two steps provide sufficient audit evidence for reasonable assurance? After exercising my healthy dose of professional scepticism... I will think it is sufficient to ascertain through observations alone that this assertion provides a true and fair view on the subject matter, i.e. Chi Ho. Why you may ask... the answer is simple.. I'm biased... utterly BIASED... hahah.. therefore... I should not undertake this assurance task.. as I'm HIGHLY biased and therefore not independent... In fact.. no one shld.. since in this case.. the PUBLIC agrees with the assertion and therefore.. NOBODY is independent in fact...

Care must be taken.. as in real life.. there are veri veri little such cases where nobody is independent (except for ahem.. one case tat i know of.. hahaa)...

End of case...

End of entry  ¶ 10:30 PM 0 comments