Assurance Experienced Senior

Job Description

The Assurance Experienced 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.

As Auditor in charge, this role involves leading daily audit operations, ensuring field work is executed per schedule, within firm policies, and within budget. The Senior also performs technical tasks in control assessment, GAAP applications, SEC and PCAOB compliance, GAAS implementation, methodology application, research, project management, supervisory duties, and communication with clients and audit committees.

• Apply knowledge and understanding of the collective effect of various factors on establishing or enhancing effectiveness or mitigating the risks of specific policies and procedures.
• Act as auditor in charge, responsible to the engagement manager for day‑to‑day conduct of the audit work, ensuring field work is executed and completed as planned and in accordance with timetable, incentives, and firm policies.
• Apply knowledge of transactional flow and key transactional cycles to complete audit work.
• Document, validate, and assess effectiveness of internal control system.
• Determine and communicate improvements to client internal controls and accounting procedures.
• Supervise the work of audit staff, review work papers and conclusions, and explain any shortcomings.

• Apply knowledge of governing principles; apply these principles to client transactions; document and communicate understanding.
• Understand and effectively communicate financial statement disclosure requirements to clients.
• Identify and apply new pronouncements to client situations.
• Identify, analyze, and discuss alternative generally accepted accounting principles for the client, when necessary, with the Manager, Senior Manager and engagement partner.
• Identify complex accounting issues and bring them to superiors for resolution.

• Apply knowledge of SEC regulations and PCAOB guidelines, documenting and communicating the application of these principles.
• Read and review clients’ SEC filings, ensuring accuracy and completeness, and ensuring all financial information is supported in work papers and appropriately tested.
• Prepare required communications to the client and the audit committee.
• Plan and execute 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.

• Apply knowledge of professional standards; document and communicate standards on an engagement.
• Formulate and communicate the audit plan.
• Apply GAAS to a variety of complex issues and consult others as appropriate.
• Apply audit skepticism and determine when to reduce or expand testing.
• Use BDO audit manuals as appropriate for the situation.
• Document deviations from BDO policy with approval.
• Identify opportunities to suggest improvements to company’s internal controls and prepare draft communications required by professional standards.

• Apply BDO standards and methodologies, including tools and technology, to execute the audit efficiently and completely.
• Identify and propose outcomes to critical issues.

• Use methodology to seek or maintain information from authoritative sources and draw conclusions about target issues.
• Use internal and external research tools and select methodology for routine research requests.
• Research complex areas of accounting, form independent opinions on correct treatment, and document impact on the client and audit engagement.
• Document and organize findings in a usable format.
• Assist engagement manager with gathering sufficient appropriate information about the business and information system for audit strategy.

• Coordinat…