Assurance Senior Manager

Assurance Senior Manager – BDO USA

The Assurance Senior Manager is responsible for developing suggestions to improve client internal controls and accounting procedures as well as advising the client on various economic and regulatory risks in a specific industry field of expertise by identifying financial and non‑financial performance measures, formulating and communicating the audit plan, answering complex questions involving GAAP and GAAS and composing technical consultation memos on engagements related to GAAP / GAAS issues.

• Applies advanced 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 an advanced understanding of objectives and components of the overall control environment and organization, and supervisory controls
• Validates and assesses effectiveness of internal control over financial reporting
• Identifies and communicates to management and audit committee suggestions to improve client internal controls and accounting procedures
• Identify and delegates functions of the audit to the auditor in charge as deemed appropriate
• Supervise the work of audit team and review work papers and conclusions preferably onsite during audit field work
• Provide on‑the‑job‑training to the engagement staff during audit field work

• Applies advanced knowledge and understanding of governing principles; applying these principles to client transactions; and documenting and communicating an understanding and application of these principles
• Identifies and consults with clients on the impact of new accounting pronouncements
• Presents and discusses alternative application of generally accepted accounting principles and arguments for/against such alternatives
• Drafts complex financial statements and related footnote disclosures and effectively communicates these to client
• Identifies complex accounting issues and forms and documents resolution, seeking counsel of BDO technical experts as needed

• Applies advanced knowledge and understanding of SEC regulations and PCAOB guidelines, and documents and communicates the application of these principles
• Reviews SEC filings, including MD&A, financial statements and disclosures for appropriateness in form, content, completeness, and accuracy, and ensures that quarterly reviews are properly performed
• Reviews required communications to the client and Audit Committee, ensuring their completeness, accuracy and compliance with Firm and professional guidelines
• Reviews Section 404 internal control audit work to ensure their completeness and compliance with Firm and professional guidelines
• Ensures compliance with engagement independence requirements and consults internally as needed

• Applies advanced 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
• Applies advanced knowledge of professional standards/practices, including GAAS and PCAOB in performing and supervising work
• Provides guidance to others and affirms conclusions made by others
• Communicates matters required to be reported to the Audit Committee/Board and those charged with governance
• Applies the use of efficiency tools such as statistical sampling, CAATS, etc.

• Applies advanced knowledge and application of BDO standards, policies and technology that guide effective and efficient delivery of quality services and products
• Conducts detailed review to assure audit is completed in accordance with assurance manual standards
• Prepares or reviews required communications to management and audit committees, ensuring timeliness and completeness
• Recommends appropriate outcomes to critical issues
• Initiates and prepares client acceptance/retention procedures where appropriate
• Plans the audit process and oversees the execution of procedures with quality, efficiency, and completeness despite pressures of deadlines
• Executes proper BDO methodology including but not limited to proper archiving…