编辑：share 来源： 互联网 发布时间：2016-09-02
Although I have got the qualification of a senior auditor in a large certified public accountants company of China, and I am enjoying the possibility of getting a promotion to a post of senior manager, I am determined to quit and apply to pursue a master degree of accounting in your distinguished university. I firmly believe that I have made a wise choice for my career since I have clearly realized, through the study and work in the past years, that with the acceleration of globalization of the world economy and China’s accession into the WTO, the capital market of China and accounting method will be in line with the international practice. In this case, only the people with a master degree can occupy a position in the fierce competition. As I have always been among the best group of my peers, both in study and work, so I also want to be the best ones in the future career.
I worked in two large certified public accountants companies of XX after I graduated in 1997, accumulating rich experience in auditing. Moreover, I have passed all examinations of CICPA (Chinese Institute of Certified Public Accountants). I the past two-plus years, the auditing programs I participated in concern many fields such as large-size projects, commercial bank, and investment bank including XX, the inspection of the XX, XX, and etc. All the customers are well-known enterprises in China, which has given me a very good opportunity to improve my theoretical level as well as my practice ability by exchanging with financial experts in an environment with the business operation of the highest level in China. Thanks to my profound foundation in accounting and auditing, together with my excellent quality, I had the opportunity to participate in the audit of large programs. Now I have already had the ability to be in charge of large auditing programs independently. My performance is quite outstanding in my peers.
My excellent performance in the work should contribute to the profound theoretical foundation laid and the comprehensive ability acquired when I studied in the Business School of XX University. In 1997, I entered the Business School of XX University by ranking first in more than 1,000 students in my hometown, and I ranked fifth in the department (including more than 100 students). I was awarded with the scholarship every year, and moreover, I was granted with the title of “Outstanding Graduate”. I majored in monetary and banking when I pursued my bachelor degree, not in accounting, but the Business School of XX University attaches much importance to the education of comprehensive basic knowledge made me have the opportunity to touch many courses in accounting. In addition, my interest in accounting and the time and energy I spent on accounting enabled me acquire more knowledge in accounting than the ordinary student majoring in accounting. Moreover, the basic knowledge of economics I have learned as a student of monetary and banking enabled me to analyze financial problems from the angle of economics.
As a subject specializing in the study of management and control of internal financial information of enterprises, accounting has its own precise system and method. My special interest and talent in mathematics (I was granted with “First Grade Award” in the mathematics competition in high school) makes me handle the study and work in accounting with facility, and also enjoy the sweetness in accounting. I have always been thinking and studying various accounting problems in my study and work. Although China’s economy is developing rapidly, but the capital market of China is emerging, and accounting sector, the central link for information publication of capital market, especially CPA, is also at its early phase in China.
As a loyal staff for this sector, I always worry about various problems facing the accounting sector and capital market in China, so I intend to study accounting in XX, a country with the most mature capital market in the world. I hope to explore the evolution of the capital market and theory of accounting in XX, learn the core of modern economic theories, and seek the development way for Chinese accounting sector by incorporating these theories with Chinese national conditions.
I have explored various risk models. In auditing, audit risk needs to be quantified and put under effective control due to increasing litigation risk. In China, however, the certified public accountants do not quantify risk by using the current theory, but do their work by working experience and intuition. The result is that theory and practice are on the two totally different ways. I managed to combine audit risk model with sampling risk model, aiming at using risk models in practice, and through which I benefited a lot. In future study, I hope to conduct deeper exploration in this regard. I think that for China, this is a subject of great significance. My profound foundation in mathematics, keen interest in this issue, and the study I have conducted, will help me to obtain success in the study of this program.
Accounting is a subject combing theory and practice, and only the person with huge enthusiasm and good logical analysis ability in accounting can make great contributions to this subject and sector. For my future study and career, I think I am well prepared in terms of theoretical foundation, practical experience, and personal ability. I know that to pursue a master degree in a foreign country is arduous work, but I also know that only experiencing such toughness can a person achieve success. For me, accounting is beyond a means of making a living, and what I pursue is to create a highly effective economic world through the accounting knowledge I have acquired. Therefore, I sincerely hope that you could provide me an opportunity to taste the sweetness of harvest by persistent efforts.