Assurance Experienced Senior

Assurance Experienced Senior – BDO USA

Responsible for coordinating the day-to-day "in-charge" duties of planning, fieldwork, and "wrap-up", including preparation of financial statements with disclosures, application of GAAP, and documentation, validation, testing, and assessment of control systems. Acts as client contact for basic questions and information, and may be involved in reviews and agreed‑upon procedure engagements.

• Applies knowledge and understanding of the collective effect of various factors on establishing or enhancing effectiveness, or mitigating the risks, of specific policies and procedures.
• As Auditor in charge, responsible to the engagement manager for the day-to‑day conduct of audit work and ensuring field work is executed and completed as planned, in accordance with timetable, Firm’s policies and procedures, and budget.
• Applies knowledge of transactional flow and key transactional cycles to complete audit work.
• Documents, validates, and assesses effectiveness of internal control system.
• Determines and communicates improvements to client internal controls and accounting procedures.
• Supervises the work of audit staff, reviews work papers and conclusions, and explains any shortcomings to them.

• Applies knowledge and understanding of governing principles; applying these principles to client transactions, and documenting and communicating an understanding and application of these principles.
• Handles understanding and effective communication of financial statement disclosure requirements to clients.
• Identifies and applies new pronouncements to client situations.
• Discusses alternative GAAP for the client with the Manager, Senior Manager and engagement partner.
• Identifies complex accounting issues and brings them to the attention of superiors for resolution.

• Applies knowledge of SEC regulations and PCAOB guidelines, documents and communicates application.
• Reviews clients’ SEC filings, ensuring accuracy and completeness, and ensures all financial information is supported in work papers and appropriately tested.
• Prepares required communications to the client and the Audit Committee.
• Plans and executes Section 404 internal control audit, including obtaining an understanding of the control environment, designing test plans, evaluating deficiencies, and assessing the overall financial reporting control environment.

• Applies knowledge of professional standards and communicates understanding and application on an engagement.
• Formulates and communicates the audit plan.
• Applies GAAS to a variety of complex issues and consults others as appropriate.
• Applies audit skepticism and determines when to reduce or expand testing.
• Uses BDO audit manuals as appropriate.
• Documents deviations from BDO policy with approval.
• Looks for opportunities to suggest improvement to client’s internal controls and prepares draft communications required by professional standards.

• Applies knowledge and application of BDO standards that guide effective and efficient delivery of quality services and products.
• Applies BDO audit approach and methodologies, including tools and technology, to execute audit with quality, efficiency, and completeness.
• Identifies and proposes outcomes to critical issues.

• Applies research methodology to seek or maintain information from authoritative sources and draw conclusions regarding target issues.
• Uses internal and external research tools and selects methodology for routine requests.
• Researches complex accounting areas, forms initial opinion independently, and documents impact on client and audit engagement.
• Documents and organizes findings in a usable format based on information from Accounting Research Manager, BDO Assurance Manual, Yahoo Finance, etc.
• Assists engagement manager with gathering sufficient appropriate information about business and accounting system to form basis for audit strategy.

• Coordinates timing of planning, fieldwork, and review with audit team and client, assists engagement executives in developing audit budget and identifying appropriate resources.
• Develops the draft Audit Engagement…