Assurance Senior Public Audit

Job Description

The Assurance Senior will be responsible for coordinating the day‑to‑day “in‑charge” duties of planning, fieldwork and “wrap‑up” to include the preparing of financial statements with disclosures, applying most areas of GAAP as necessary and documenting, validating, testing and assessing various control systems. This position is also responsible for acting as the 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.
• Applies knowledge of transactional flow and key transactional cycles to complete audit work.
• Documents, validates and assesses the design and operating effectiveness of the client’s internal control system.
• Identifies and communicates suggested improvements to client internal controls and accounting procedures in an effort to reduce risk within the client organization.
• Supervises and reviews the work of audit staff.

• Applies knowledge and understanding of governing principles; applying these principles to client transactions; and documenting and communicating an understanding and application of these principles.
• Communicates financial statement disclosure requirements to clients.
• Drafts complex sets of financial statements with disclosures.
• Recognizes and applies new pronouncements to client situations.
• Identifies, analyzes and discusses alternative generally accepted accounting principles with the Manager, Senior Manager and engagement partner and the client, as needed.
• Identifies complex accounting issues and brings them to the attention of superiors for resolution.
• Coaches less experienced team members in new areas.

• Applies knowledge and understanding of SEC regulations and PCAOB guidelines, and documents and communicates the application of these principles.
• Reads and reviews clients’ SEC filings, ensuring accuracy and completeness, and also ensuring that all financial information is documented in the work papers and through appropriate testing.
• Prepares required communications to the client and the Audit Committee.
• Plans and executes Section 404 internal control audits, including obtaining an understanding of the control environment, designing test plans, evaluating deficiencies and assessing the overall financial reporting control environment.

• Applies knowledge and understanding of professional standards; application of the principles contained in professional standards; and the ability to document and communicate an understanding and application of professional standards on an engagement.
• Formulates and communicates the audit plan.
• Applies GAAS to a variety of complex issues and consults others as appropriate.
• Employs audit skepticism and determines when to reduce or expand testing.
• Utilizes BDO audit manuals as appropriate for the situation.
• Documents deviations from BDO policy, with approval.

• Applies knowledge and application of BDO standards to guide effective and efficient delivery of quality services and products.
• Coordinates the day‑to‑day conduct of the audit plan by ensuring the field work is executed and completed as planned, in accordance with timetable, with Firm’s policies and procedures and within budget.
• Applies BDO audit approach and methodologies, including tools and technology, to execute the audit.
• Identifies and proposes outcomes to critical issues.

• Applies methodology used to seek or maintain information from authoritative sources and to draw conclusions regarding a target issue based on the information.
• Utilizes internal and external research tools and selects methodology for routine research requests.
• Researches complex areas of accounting, forming an initial opinion on the correct treatment independently and considering and documenting the impact on the client and audit engagement.
• Documents and organizes complicated findings in a usable format, based on information obtained from Accounting Research Manager, BDO Assurance Manual, Yahoo…