Leads audits of small, less complex operations and supervises audit assistants on these assignments.
Participates in the preparations of risk-based audit planning in accordance with ISA.
Documents, evaluates and tests systems and controls to determine their adequacy and effectiveness to ensure (i) compliance with policies and procedures, (ii) accomplishment of management’s objectives, (iii) reliability and integrity of information, (iv) economic use of resources, and (v) safeguarding of assets.
Prepares working papers for review by the audit manager.
Reviews working papers prepared by audit assistance for subsequent review by the audit manager.
Drafts audit reports for entire assignment or portion of assignment.