Assurance Senior

Job Summary

The Assurance Senior will coordinate the day‑to‑day "in-charge" duties of planning, fieldwork, and wrap‑up, including preparing financial statements with disclosures, applying GAAP, and documenting, validating, testing, and assessing control systems. The role also acts as the client contact for basic questions and may be involved in reviews and agreed‑upon procedure engagements.

• 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.
• Apply knowledge of transactional flow and key transactional cycles to complete audit work.
• Document, validate and assess the design and operating effectiveness of the client’s internal control system.
• Identify and communicate suggested improvements to client internal controls and accounting procedures to reduce risk.
• Supervise and review the work of audit staff.

• Apply knowledge and understanding of governing principles; apply these principles to client transactions; document and communicate an understanding and application of these principles.
• Communicate financial statement disclosure requirements to clients.
• Draft complex sets of financial statements with disclosures.
• Recognize and apply new pronouncements to client situations.
• Identify, analyze and discuss alternative generally accepted accounting principles with manager, senior manager, engagement partner, and client.
• Identify complex accounting issues and bring them to the attention of superiors for resolution.
• Coach less experienced team members in new areas.

• Apply knowledge and understanding of SEC regulations and PCAOB guidelines; document and communicate the application of these principles.
• Read and review clients’ SEC filings, ensuring accuracy and completeness, and ensure all financial information is documented in the work papers and through appropriate testing.
• Prepare required communications to the client and the audit committee.
• Plan and execute 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.

• Apply knowledge and understanding of professional standards and the application of the principles contained in professional standards; document and communicate an understanding and application of professional standards on an engagement.
• Formulate and communicate the audit plan.
• Apply GAAS to a variety of complex issues and consult others as appropriate.
• Employ audit skepticism and determine when to reduce or expand testing.
• Utilize BDO audit manuals as appropriate for the situation.
• Document deviations from BDO policy with approval.

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

• Seek or maintain information from authoritative sources and draw conclusions regarding a target issue based on the information.
• Utilize internal and external research tools and select methodology for routine research requests.
• Research complex areas of accounting, form an initial opinion on the correct treatment independently, and consider and document the impact on the client and audit engagement.
• Document and organize complicated findings in a usable format based on information obtained from accounting research manager, BDO Assurance Manual, Yahoo Finance, etc.
• Assist the engagement manager with gathering appropriate information about the business and information system, including the accounting system, to form an adequate basis for preparing the audit strategy.
• Develop the draft Audit Engagement Planning Memorandum, audit programs and budgets.
• Collaborate with the engagement…