Obtains sufficient and appropriate audit evidence, addressing the relevant audit objectives and demonstrates how it relates to the rest of the audit, in order to demonstrate knowledge of basic auditing skills
Documents the results of their audit work, including design and implementation of controls, in accordance with the requirements of the firm's Audit Methodology and where applicable, regulatory requirements, using applicable IT systems and tools.
Identifies audit differences and issues and escalates as appropriate.
Demonstrates knowledge of prevailing accounting standards as well as accounting disclosure requirements of the jurisdiction by applying knowledge to allocated work.
Displays up to date technical knowledge by attending all mandatory audit and accounting training, completing all required Computer Based Training within deadlines set and applying this training to audit work where appropriate.
Complies with all confidentiality policies of own firm and applicable regulatory authorities.
Applies knowledge of current issues in audit, accounting, financial reporting standards, regulatory requirements and industry specific concerns to client engagements, identifies where they may impact a client and reflects these in the audit documentation.
Establishes the key audit objectives with appropriate Risk of Significant Misstatement by planning the engagement, identifying the significant accounts, the significant risks and the significant fraud risks, in conjunction with the Manager.
Applies knowledge of the firm’s Audit Methodology to carry out and document the results of audit work using technology tools (such as Vector).
Begins to assess the sufficiency and appropriateness of evidence and conclusions reached on an audit by reviewing the working papers of junior staff and begins to participate in the evaluation of issues raised with the manager and partner.
Identifies issues for reporting in the management letter and other communications with management and those charged with governance, and prepares the first drafts.
Reviews the Planning Document in order to identify significant inherent risks and fraud risks that have not already been captured and assesses the detailed audit approach.
Contributes to the planning and review of audit programs appropriate to the individual company, prepared by the team, in order to assess whether the planned audit tests will obtain sufficient and appropriate evidence.
Applies knowledge of evidence gathering by concluding on key accounting issues, incorporating the work of the team, from the review of the audit files.
Complies with regulatory requirements by completing sign off and checklist procedures applicable to the local jurisdiction.
Understanding of Generally Accepted Accounting Principles
Understanding of AICPA engagement standards
Candidate must possess at least a Bachelor's/College Degree, Accountancy
Licensed Certified Public Accountant (CPA)
Relevant Experience in external audit
5-10 years of recent work experience at a public accounting firm
Demonstrated knowledge of basic business, technology or audit principles/standards.
Telecommuting is allowed.
About Holmes & Company, PC
Holmes & Company is a mid-sized Certified Public Accounting and consulting firm that delivers superior tax, accounting and business advice to privately held businesses and high-income or high-net-worth individuals. Our partners and professionals are highly skilled and have vital experience in international accounting firms and industry senior level financial management positions.