I'm the only person in my firm who is working today even though it's Sunday. It's not because I am the only one who doesn't go to Sunday Service at Church. It's because I have to review the audit workpapers of my fellow CPA co-workers.
I'm really pissed off because if these people are the slightest bit of being competent, I won't be sitting here today and correcting their sloppy and unacceptable audit documentation.
How can CPAs who have been licensed for five and more years be giving me this kind of sloppy audit workpapers. It is as if they don't give a damn. All the test procedures are without explanation, without definition of test objective, test procedures. All of the documentations are so sloppy that the only documentation that shows their audit work is a tick mark right next to each line item on the reports provided by the clients, and the one line at the bottom that says "Vouched without exception". Excuse me, what does this really mean??? It's shocking. Their audit programs are even more shocking, they just filled out the cookie-cutter programs from PPC and just put their initials on each procedure and wrote "Done" on the column where specific audit workpaper of the work done is supposed to be referenced. "Done" where? "Done" how?
So after spending an entire Sunday reviewing and putting comments and questions on their sloppy workpapers, I will have to spend probably the next few days to go over with them exactly what they did. I was told by the Partner that the clients weren't going to paid for that. Too bad. If only the Partner hired more competent CPAs, he wouldn't have to worry about all these wasted hours that clients won't pay for. I am the one who is the real victim here because here I am stuck in this office alone on a Sunday writing all these comments and review issues. Both the labor law and the firm policy don't entitle positions like mine for overtime pay.
I'm so sick and tired of working with these people that I am so going to look for better pastures. These CPAs are hopeless and they shouldn't be doing auditing. It's too scary that they are. I bet this kind of aggravation doesn't happen in the Big 4 firms because I guess they probably have more competent accountants there.
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