Audit Assistant/Associate

1) Planning & Preparation

. Assist in gathering background information on the client's business and industry

. Perform preliminary analytical procedures and risk assessment work

. Help prepare audit planning documentation and audit programs

. Understand key accounting policies and internal controls through walkthroughs/interviews

2) Fieldwork & Execution

. Perform audit testing on key balance sheet and P&L areas (cash, receivables, inventory, revenue, expenses, provisions, etc.)

. Select samples, obtain supporting documents, and evaluate adequacy of evidence

. Prepare and send audit confirmations (banks, receivables, payables, lawyers, etc.)

. Test internal controls where applicable

. Perform cut-off tests and subsequent-events reviews

. Identify audit issues and discuss proposed adjustments with seniors/managers

3) Documentation & Working Papers

. Document audit findings clearly and logically in working papers

. Ensure audit files comply with Singapore Standards on Auditing (SSA)

. Reference and cross-check working papers to support conclusions

. Maintain proper audit trails and version control

4) Financial Reporting & Compliance

. Assist clients in preparing or reviewing financial statements

. Ensure compliance with IFRS/SFRS, Companies Act, and ACRA requirements

. Draft audit reports and management letters (under supervision)

. Support compilation engagement work when required

5) Communication & Client Interaction

. Liaise with client staff to obtain information and clarify queries

. Maintain professional relationships and uphold confidentiality

. Participate in meetings with seniors/managers to discuss audit issues

6) Professionalism & Quality Control

. Follow firm policies on independence, ethics, and confidentiality

. Flag potential fraud risks or irregularities to supervisors

. Ensure deadlines are met and work is properly reviewed

. Maintain professional skepticism at all times

7) Learning & Development

. Attend internal training on auditing standards and accounting updates

. Continuously improve technical and soft skills

. Actively seek feedback and mentorship from seniors/managers