1.1 Description of responsibilities and roles assigned to the student.
All the internship students and our supervisors assemble in a class set up.
Students
Are taught different procedures involved in auditing and accountancy. i.e.
 Audit planning, this involves meeting with audit managers and partners
to plan, Briefing on audit approach to be undertaken, planning for
competent staff to involve, plan for time, arranging audit programs,
organizing the auditing file and respective working papers.
 Execution: this involves performing auditing either field auditing or in
house auditing.
 Reporting: It involves giving a conclusion on the audit findings.
Roles assigned include the following;
 Vouchering the client’s file and tracing figures from different source
documents i.e. receipts, payment vouchers, Bank statements, Delivery
notes, Credit notes among others.
 Posting cash and credit purchases from the Purchases day book into the
computer cash book systems.
 Posting sales amount from the Sales day book.
 Entering ledgers of Leo Pharmacy Ltd, Gallant Opportunities Ltd into the
Draft trial balance.
 Linked figures from the notes to the financial statements.
 Analyzing contents from the trial balance of Josh Pharmaceuticals Ltd and
forming of its draft trial balance, doing adjustments, final trial balance as
well as preparing their financial statements.

Determining the pay rolls of the employees of a certain company i.e.
Rushere Community Hospital.
 Was also taught how to use the Tally Accounting system i.e. posting
ledgers, cash and bank balances, contra entries among others of Wheels
Logistics (U) Ltd.
4.3 Experience learned
As a student auditor, I was experienced in reviewing the client’s source documents that is to say
requisition forms, receipts, invoices, payment vouchers, delivery notes, and credit and debit notes
among others.
As a student auditor, I learnt how to design a trial balance practically, making adjustments from
the journal and also coming out with a final trial balance.
As a student auditor, I learnt how to make financial statements practically, that is to say statement
of comprehensive income, statement of financial position, statement of equity and cash flow
statement.
4.4. What I learnt about my self
As a student auditor, I learnt how to be punctual at the work place through waking up very early
every day.
As a student auditor, I learnt how to associate with people through consulting them and also
through team work.