Audit Essay

1160 Words Nov 16th, 2014 5 Pages
LEIGH ANN WALKER, STAFF ACCOUNTANT

Leigh Arm Walker graduated from a major state university in the spring of 1989 with a bachelor's degree in accounting.! During her college career, Walker earned a 3.9 grade point average and was involved in many extracurricular activities, including several student business organizations. Her closest friends often teased her about the busy schedule she maintained and the fact that she was, at times, a little too "intense." During the fall of 1988, Walker interviewed with several public accounting firms and large corporations and received six job offers. After considering each of her offers at length, she accepted an entry-level position on the auditing staff of a "Big Six" accounting firm.
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She understood the purpose of independent audits and had a general understanding of the nature of the work performed by auditors; however, she was not sure that her two-week staff-training seminar and her one college course in auditing had adequately prepared her for her new work role. After being assigned to work under Vaughn's supervision, Walker was relieved. She sensed that Vaughn was an individual who, although demanding, would be patient and understanding with a new staff auditor. More important, she believed that she could learn a great deal from working closely with Vaughn. Walker resolved that she would work hard to impress Vaughn and had hopes that Vaughn would choose to be her mentor through the first few years of her career.

Early in Walker's second week on the Saint Andrew's engagement, Vaughn casually asked over lunch one day whether she had taken the CPA examination in May. After a brief pause, Walker replied that she had not but was planning to study intensively for the exam during the next five months and then take it in November. Vaughn indicated that was a good strategy and offered to lend Walker a set of CPA review manuals-an offer that Walker declined. In fact, Walker had returned to her home state during the first week of May and sat for the CPA exam. Because she was concerned that she had not done particularly well, she had decided not to tell her co-workers that she had

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