Experienced Audit Senior, State & Local Government

Experienced Audit Senior, State & Local Government

Responsible for coordinating the day‑to‑day “in‑charge” duties of planning, fieldwork, and wrap‑up to include preparing financial statements with disclosures, applying GAAP as necessary, and documenting, validating, testing, and assessing various control systems. Acts as the client contact for basic questions 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
• Works with the engagement manager for the day‑to‑day conduct of the audit work and in particular for ensuring that the field work is executed and completed as planned, in accordance with timetable, with Firm’s policies and procedures and to 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 and reviews work papers and conclusions and explains any shortcomings to them

• Applies knowledge and understanding of governing principles of Governmental Accounting Standards (GASB); applying these principles to client transactions; and documenting and communicating an understanding and application of these principles
• Understands and effectively communicates GASB financial statement disclosure requirements to clients
• Reviews Basic Financial Statements for State and Local Governments including Management’s Discussion and Analysis (MD&A), notes to the Basic Financial Statements, and Required Supplementary Information for appropriateness in form, content, completeness, and accuracy
• Identifies and applies new GASB pronouncements to client situations
• Identifies, analyzes, and discusses alternative GASB accounting principles for the client, when necessary, with the Manager, Senior Manager, and engagement partner
• Identifies complex accounting issues and brings them to the attention of superiors for resolution

• 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 GAGAS 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 for the situation
• Documents deviations from BDO policy with approval
• Looks for opportunities to suggest improvement to company’s internal controls and prepare draft communication required by professional standards
• Ensures compliance with engagement independence requirements and consults internally as needed
• Reviews required communications to the client and relevant agencies, General Council, ensuring their completeness, accuracy and compliance with Firm and professional guidelines

• Applies knowledge and understanding of Uniform Guidance (UG) standards, application of Uniform Guidance standards, and ability to document and communicate an understanding and application of UG standards on an engagement
• Makes selections of major programs consistent with UG standards
• Develops audit strategies for direct and material compliance requirements for each major program
• Executes and oversees audit strategy ensuring compliance with the UG standards and BDO policies and manuals
• Identifies audit findings and communicates such findings with engagement Manager, Senior Manager, Principal, and when necessary, the client
• Prepares written findings and facilitates collection of management corrective action plans for inclusion in the UG report

• 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 the…