The Auditor-An Instructional Novella
Jack was the number-one player on the Mountainside golf team when he was a junior in high school. His dream was graduating from high school as a named player and getting scholarship offers from all the big golf schools. But in his early senior year, he got into am automobile accident. He has to have surgery on his left leg, leaving it a little shorter than his right. He wasn’t able to follow his dream of a golfer after the accident.
Jack didn’t start out intending to study accounting. He wanted to be a lawyer like his dad. Jack chose Farwestern State University because it was close to his parents house and it also had a very good law school as well as business program. Jack didn’t do as well in his first year of college. His dad was afraid that he could not get into law school if his GPAs weren’t high enough. But everything started to change when Jack started his sophomore year. He took the first accounting class and got an A. Not only that, he found out that accounting was really interesting. He continued to take another accounting class and got another A. The more he studied accounting, the more he liked it. He finally made his decision to change his major from law to accounting in his mid senior year. He didn’t want to disappointed his bad but when Jack told his parents about his decision, they also supported him. After carefully considered all the career options that Jack could have after his four years college, Jack decided to go for MBA and become a CPA. Jack started his MBA program right after graduation; he spent the whole summer taking classes. When the fall semester started, that was also the time that all the recruiting from the accounting firms stopped by school campus to give out their literature for anyone who interested. Jack signed up for ten interviews that included The Firm. The interview with The Firm turned out really good. Jack had a great conversation with the partner Quentin Barnes. Jack was surprised when Mr. Barnes asked him to give his advice about a statistics question because Barnes knew that Jack had a minor in statistics in undergraduate school. Jack made a very great impression with Mr. Barnes. During the interview, Jack also found out that Mr. Barnes also knows his had. Jack got offers from The Firm and one other firm. Even though other firm offered him $800 more per year, Jack still decided to go with The Firm because he felt more comfortable.
Jack started the first day of work as a junior staff member at The Firm with other seven members in his group. The first day was just learning all the “Bearism’s rules”, then after two weeks, Jack got to attend a group training section at The Firm’s national training center. After Jack got back from the training, he is assigned to do audit for the Rineholt Corporation. Jerry Lisbon was the senior in charge of Cement. Jack and Jerry went to the plant to do some audit works. During the audit, Jack found out that there was a problem with the clerk who handled miscellaneous cash receipts because when Jack asked to count the petty cash, she pulled her check book and wrote a $150 check and told Jack to include that check in the petty cash fund also. The clerk has been taken out money from the petty cash fund when she needed and no one ever noticed. She asked Jack not to tell the manager because if they found out, she will be fired. Jack didn’t want to make anyone fired, but he decided that he needed to talk to Jerry about it and he did. Jack has made a good decision.
Jerry had to go back earlier for his bigger client and let Jack took over the rest of the audit works. During his observation of the inventory count, he also found out that the cement inventory manager at the plant was not doing what he was supposed to do. Jerry wasn’t there for him to talk to. Jack went and reported the problem to the plant manager and he thanked Jack for the great works.
Time at The Firm was going great. Everyone got to...
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