- Understand and explain to staff the objectives of an audit, planned services, and the staff's role in the audit process.
- Stay abreast of general business and economic developments and project this knowledge on the client business in order to identify areas of audit significance.
- Assess the degree of risk and nature of errors that may result from the client's accounting estimates, identify unusual transactions, and provide guidance and advisory support to subordinates.
- Develop the Audit Approach Plan and prepare detailed audit programs for tests of controls and substantive procedures for significant accounts.
- Execute audit procedures, such as understanding and evaluating significant sources of information, testing controls, and performing substantive procedures in moderately complex, judgmental and/or specialized areas.
- Draft financial statements and foot¬note disclosures in conformity with IFRS, and GAAP
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