Job Purpose
To assist in the planning, execution, and completion of statutory audit engagements for a portfolio of listed and non-listed Public Interest Entities (PIEs) and Global Business Companies (GBCs), ensuring compliance with International Standards on Auditing (ISA) and International Financial Reporting Standards (IFRS).

Key Responsibilities

• Assist in planning audit engagements, including understanding the client's business, industry, and internal control environment in accordance with ISA 315 (risk identification and assessment).
• Perform audit procedures on assigned areas of financial statements (e.g. revenue, receivables, payables, inventory, cash, PPE, investments) in line with the audit programme and applicable ISAs.
• Test the design and operating effectiveness of internal controls where relevant to the audit approach.
• Prepare clear, well-referenced audit working papers that comply with the firm's methodology and ISA documentation requirements (ISA 230).
• Assist in assessing compliance of client financial statements with IFRS, including disclosure checklists and identification of GAAP departures.
• Assist with year-end statutory audits for listed and non-listed PIEs, applying heightened professional scepticism and independence requirements applicable to PIE audits.
• Support audits of Global Business Companies, including familiarity with FSC (Financial Services Commission) regulatory requirements and substance requirements where applicable.
• Identify and document audit findings, control deficiencies, and potential misstatements; escalate significant issues to seniors/managers on a timely basis.
• Maintain audit documentation in line with firm quality control policies and relevant ethical/independence requirements (IESBA Code).
• Keep up to date with changes in ISA, IFRS, and local regulatory requirements (e.g. Financial Reporting Act, FSC rules) relevant to the client portfolio.