-: My name is Tyler, I am an accountant
for a public accounting firm located in Indianapolis.
It's a regional firm with offices
in Indiana, Ohio, and Kentucky.
So I work on the audit side of our firm.
We have different clients.
Primarily, my client bases are healthcare,
not-for-profit organizations,
and we will go in and perform audit services.
Largely, they're required to have audits done
by the government, or the state,
or certain banks or lenders.
So we'll go in, do some accounting work for them,
help them out if they need it, and basically audit their
GL system or their books, for lack of a better term.
So there's two parts to the audit that we do.
The first part's the planning stage,
or what we call interim procedure.
So we'll go out, say, for a hospital for instance.
We'll go out for about a week, three that five days,
and this is when we do a lot
of the planning that we perform.
So we get an idea of kind of how their year was,
what hurdles or what obstacles maybe they had to overcome.
We'll also do some testing of internal controls.
The typical what looks odd
through some of their items.
And then we'll do some analysis on their GL,
just so we get an idea and we can kind of
further explain or anticipate what we're
looking for in the future.
So we'll do that a couple, maybe a month or so
before we go out the second time.
And the second time, we will go out,
like I said, between a week or two weeks,
just depending on the size of the client.
And this is when we start to look at
does everything reconcile to what it should be?
Are there any things that don't look appropriate
based on what we thought during the first part
of the time that we spent out there?
And if you just graduate, so if you're basically
brand new staff member, you're gonna do some
of the easier sections that there isn't
necessarily a lot of risk associate with.
You're still getting comfortable with the process
so you still might not kinda have the mindset
of somebody that's been there a little bit longer.
So you'll do some easier sections.
There's a lot of questions involved
when somebody first starts.
So you'll be asking a lot of questions
from somebody that's been there a little bit longer,
like a senior accountant or a manager.
So that's basically the initial phase
of the first real year or two
that someone would be doing when they start.