| 1. What have you learnt from being an audit trainee? |
| 2. Why do you want to join the accounting profession? |
| 3. Why interested in tax? |
| 4. How did you get the job of summer trainee in Ernest & Young? |
| 5. How are the duties in E & Y divided between Profit Tax and Salaries Tax? |
| 6. How do you expect KPMG to be different from E & Y? |
| 7. What do you like about the job nature of the tax department? |
| 8. What do you think are the alternative job opportunities for fresh graduates in accounting? Do you think the recent economic downturn will affect them? |
| 9. Why do you choose auditing? |
| 10. How do you rank the Big-5? Why? |
| 11. What are the differences among the employees of the Big-5? |
| 12. It was said that people of AA are aggressive. What do you think? |
| 13. If you can't gather sufficient audit evidence from the management, what will you do? |
| 14. What are the important ethical qualities of a certified professional accountant? |
| 15. Do you know what the duties of an auditor are? |
| 16. Why do you choose to concentrate in China Business? |
| 17. Can you name me some clients that you have done tax computation on? |
| 18. Do you really like the job nature of a tax accountant? |
| 19. Why are you interested in auditing? |
| 20. What aspects interest you in the field of auditing? |
| 21. Tell me more about your duties as an audit assistant. |
| 22. Tell me more about your post of marketing officer. |
| 23. Why do you choose PriceWaterhouseCoopers? |
| 24. You took the examination in the LCCI, so are you really interested in auditing? |
| 25. What have you done in the post of audit assistant? |
| 26. Do you know how to work independently as an auditor? |
| 27. What are your considerations when choosing to apply to the Big-5? |
| 28. Can you tell me more about the responsibilities of a marketing officer? |
| 29. Were there any difficulties encountered in your marketing work? |
| 30. Why do you choose auditing as your career? |
| 31. Why didn't you choose Professional Acountancy in your first year of studies? |
| 32. Why did you choose accounting / auditing? |
| 33. Please rank the Big-5. |
| 34. Why do you choose the tax department? |
| 35. Do you think auditing job is very boring? |
| 36. Name one audit client of your employer's. |
| 37. How will you differentiate our firm from the other Big-4s? |
| 38. How will you differentiate the Big-5 accounting firms from the banks, e.g. HSBC? |
| 39. What are the characteristics and qualities a successful accountant must possess? |
| 40. In one sentence, what is auditing? |
| 41. With reference to your resume, you have worked for a CPA firm as an audit trainee. How will you rate your performance? |
Technical Questions
| 1. Can you describe the software development cycle? |
| 2. Which do you prefer: C++ or Java? |
| 3. In what way will the Y2K issue affect auditing? |
| 4. What is the accounting treatment of investment in lease? |
| 5. What is the accounting treatment of foreign currency? |
| 6. What are the components of internal control? |
| 7. What are the functions of sales and collection cycle? |
| 8. How do you verify the existence of a fixed asset? |