Associate 2 (A2)

Job brief

The Associate 2 (A2) is a professional who demonstrates an intermediary level of knowledge of accounting and auditing procedures and excellent display of attention to detail. The A2 will demonstrates a strong tone and culture to support high quality audit and is committed to maintain objectivity, professional skepticism, ethics, and integrity.

The A2 would ideally have >1-year experience in audit and in the process of developing advanced auditing, technical, project management, and people skills. In this role, the A3 is expected to provide advanced operational support on engagements, including preparation, delivery, reporting and evaluation of audit results as required by International Standards on Auditing (ISA), International Financial Reporting Standards (IFRS), International Standards on Quality Management (ISQM) as well as applicable laws and regulations.

The A2 will at this juncture of their career be expected to take some complex aspects of an audit engagement to develop their technical skills. They are also expected to conduct financial audits with more speed, efficiency and accuracy to demonstrate previous experiences gathered.

Duties and Responsibilities

• Always display high levels of commitment, objectivity, professional skepticism, ethics and integrity.
• Assist in preparing audit plan, scope, risk assessment and allocation of work for every engagement.
• Complete audit procedures in compliance with requirements of ISAs and IFRSs.
• Involved on more complex sections of audit engagements to develop their core technical skills.
• Demonstrate understanding of audit work and their contribution to the overall audit and impact on the deliverables of the firm.
• Assist in identifying and document risks, issues, and conclusions, including consultation on technical matters.
• Demonstrate ability to identify risk of misstatements and escalate matters which is beyond the Associate’s own experience.
• Manage documentation and assessment of audit evidence for assigned audit sections.

Duties and Responsibilities (continued)

• High quality documentation to be recorded and reviewed on Caseware with little to no technical deficiencies on reviews.
• Identify and document audit misstatements, assess them individually and cumulatively against materiality and coordinate with Seniors and Managers for timely resolution of identified issues.
• Build expertise in primary accounting and auditing frameworks such as ISAs and IFRSs.
• Submit quality deliverables for review with minimal or no queries on audit quality.
• Start developing skills to understand the dynamics of non-complex financial statements.
• Supporting the auditing team in their daily functions.
• Resolving client and audit team queries efficiently.

Requirements and skills

• At least 1 year past audit experience.
• ACCA/ACA qualified or partly qualified and on course for completion.
• Versatile and skillful with Excel, Advanced Excel and Accounting/Auditing Software.
• Ability to complete assigned tasks in a timely and proficient manner.
• Good verbal and written communication skills.
• Good interpersonal skills.
• Intermediate knowledge of accounting and auditing procedures.
• Start displaying familiarity with local laws and regulations.
• Good project and time management skills.
• Ability to think outside the box and identify issues from a technical perspective.
• Detail-oriented.
• Ability to handle sensitive financial information.
• Ability to research and to identify various types of necessary information for specific audits.