Role Overview

Role Purpose The Audit Assistant 1 role is an entry-level position within the Audit & Assurance Service Line. The role is designed to provide structured practical exposure to audit engagements, financial reporting, audit documentation, client service and the firm's audit methodology. The job holder will work under close supervision while building the technical, professional and behavioural foundation required to progress within the audit profession.

Reporting Line The role reports administratively and technically to the Audit Senior assigned to each engagement, with oversight from the Audit Manager and Audit Partner where applicable.

Main Tasks and Responsibilities

1. Support audit teams in the execution of assigned audit procedures under the guidance of Audit Seniors and Managers.

2. Assist in obtaining, organising and reviewing client information required for audit assignments.

3. Prepare accurate audit working papers in line with the firm's audit methodology, quality standards and file documentation requirements.

4. Perform basic audit testing on selected financial statement areas, balances, transactions and disclosures as assigned.

5. Develop an understanding of audit risks, internal controls, audit evidence and appropriate audit responses.

6. Assist in the preparation of financial statements, schedules, reconciliations and supporting analyses.

7. Use Microsoft Word, Excel, ATLAS, PowerPoint and other approved business tools appropriately in the performance of audit work.

8. Raise audit queries promptly, follow up on outstanding information and escalate unresolved matters to the Audit Senior.

9. Maintain confidentiality, professional scepticism, ethical conduct and quality awareness in all client and firm matters.

10. Participate actively in training, coaching, team discussions and performance feedback processes.

11. Complete assigned independence, conflict-of-interest and confidentiality declarations accurately and on time, and promptly report any actual or potential threats to independence.

12. Perform assigned walkthroughs, tests of controls, substantive procedures, audit sampling, external confirmation follow-up and attendance at inventory counts under appropriate supervision.

13. Document the purpose, source, procedures performed, evidence obtained and conclusion for each assigned working paper, and retain evidence only through approved firm systems.

14. Protect client and firm information by following data protection, cybersecurity, records-retention and acceptable-use requirements, including use of approved communication and file-sharing channels.

15. Record time accurately, monitor progress against assigned hours and deadlines, and alert the Audit Senior promptly to delays, scope changes or budget pressure.

How You Will Be Expected to Achieve the Planned Objectives

1. Attend induction, audit methodology training and all assigned technical learning sessions.

2. Work closely with Audit Seniors and Managers to understand the planning, fieldwork, completion and reporting stages of an audit engagement.

3. Read and apply the firm's audit manual, templates and quality guidance when completing assigned work.

4. Seek feedback regularly, act on review notes promptly and demonstrate improvement from one assignment to the next.

5. Develop proficiency in audit software, Microsoft Office and other tools required for efficient audit delivery.

6. Plan assigned work at the start of each day, keep the engagement status tracker current and discuss blockers early with the Audit Senior.

How We Will Measure Your Progress

1. Quality and completeness of audit working papers submitted for review.

2. Timely completion of assigned audit tasks within agreed engagement deadlines.

3. Reduction in repeated review notes through demonstrated learning and attention to detail.

4. Ability to apply the firm's audit methodology and follow engagement instructions accurately.

5. Positive feedback from Audit Seniors, Managers and engagement teams on attitude, teamwork and reliability.

6. Progress in professional learning, including CPA, ACCA or other relevant development activities where applicable.

Key Result Areas

Professional Development

• Build foundational knowledge of auditing standards, financial reporting principles, the firm's audit methodology and professional ethics.
• Work as part of audit teams to complete assigned engagement tasks accurately and within agreed timelines.
• Apply knowledge gained through training, coaching, self-study and practical client assignments.
• Demonstrate willingness to learn, ask appropriate questions and take ownership of personal development.

Audit Work Planning and Management

• Understand the engagement plan, assigned tasks, timelines and reporting expectations before commencing audit work.
• Complete assigned sections of the audit file with appropriate supervision and ensure work is properly documented for review.
• Communicate progress, challenges and outstanding client information to the Audit Senior in a timely manner.

Client Service

• Interact with clients professionally, respectfully and within the boundaries of assigned responsibilities.
• Request information clearly, keep proper records of information received and escalate delays or unclear matters to the Audit Senior.
• Maintain confidentiality and protect client information at all times.

Critical Analysis and Problem Solving

• Apply professional curiosity when reviewing client information and seek clarification where information appears incomplete, inconsistent or unusual.
• Discuss audit observations with the Audit Senior before drawing conclusions or communicating findings to wider teams.
• Use available guidance, templates and prior-year files carefully while remaining alert to current-year changes and risks.

Quality Work and Reliability

• Prepare neat, complete and properly referenced working papers that can be understood by reviewers.
• Keep commitments made to engagement teams and communicate early where timelines may be affected.
• Comply with the firm's confidentiality, independence, ethical and quality control requirements.

Teamwork and Quality

• Work cooperatively with seniors, managers, peers and support teams to deliver quality audit work.
• Be receptive to coaching and review comments, and apply feedback constructively.
• Contribute to a positive team environment through professionalism, respect, reliability and willingness to learn.

Communication

• Communicate clearly, professionally and respectfully with colleagues and clients.
• Document audit queries, follow-ups and responses accurately in line with engagement requirements.
• Listen actively, ask appropriate questions and seek guidance before communicating technical matters externally.

Customer Focus and Flexibility

• Demonstrate a service mindset by being responsive, professional and solution-oriented within assigned responsibilities.
• Adapt to different clients, industries, team structures and engagement timelines.
• Show eagerness to learn new processes, tools and audit approaches used by the firm.

Key Performance Indicators (KPIs)

Technical learning and audit execution

• Assigned audit procedures completed accurately and within agreed timelines.
• Working papers are complete, properly referenced and ready for review.
• Review notes are addressed promptly and repeated errors reduce over time.

Client service and professionalism

• Client information requests are clear, professional and properly tracked.
• Confidentiality and ethical requirements are observed at all times.

Teamwork and communication

• Documented evidence of professional conduct, teamwork, responsiveness and reliability from engagement feedback.
• Progress, challenges and outstanding information are communicated early.

Personal development

• Training, induction and professional development activities completed as assigned.
• Evidence of progress in CPA, ACCA or relevant professional learning where applicable.

Ethics and information security

• Independence and confidentiality declarations are completed on time.
• No avoidable breaches of approved data-handling, cybersecurity or records-retention requirements.
• Time records and assigned engagement trackers are accurate and up to date.

Person Specifications

Qualifications

• Bachelor's degree with at least an Upper Second-Class honours or equivalent from a recognised institution in Accounting, Finance, Commerce, Business Administration, Economics, Statistics, Mathematics, Information Systems or another relevant discipline.
• CPA, ACCA or other relevant professional qualification in progress will be an added advantage but is not mandatory for an entry-level candidate.
• Good academic performance, including credit in Mathematics and English or equivalent evidence of numeracy and communication ability.
• Proficiency in Microsoft Word, Excel and PowerPoint; willingness to learn audit software and other firm-approved digital tools.

Experience

No prior full-time audit experience is required. Internship, volunteer, leadership, finance, accounting, data analysis, research or customer service experience will be an added advantage.

Competencies

• Strong analytical ability, attention to detail and willingness to learn.
• Clear written and verbal communication skills.
• High level of integrity, confidentiality, professionalism and ethical awareness.
• Ability to work effectively in teams, manage assigned tasks and meet deadlines under supervision.
• Positive attitude, resilience, adaptability and commitment to professional growth.
• Professional scepticism and courage to raise questions or escalate unusual, inconsistent or unsupported information.
• Basic digital and data literacy, including accurate handling of spreadsheets and electronic evidence.
• Ability to organise work, maintain clear records, respond constructively to review notes and improve through feedback.
• Willingness to comply with independence, data protection, cybersecurity, health and safety, and other applicable firm policies.

Role Conditions

The role may involve travel to client premises and periods of concentrated work around reporting deadlines. Any travel, working arrangements and additional hours will be managed in accordance with applicable law and firm policy.

• Support audit teams in the execution of assigned audit procedures under the guidance of Audit Seniors and Managers.
• Assist in obtaining, organising and reviewing client information required for audit assignments.
• Prepare accurate audit working papers in line with the firm's audit methodology, quality standards and file documentation requirements.
• Perform basic audit testing on selected financial statement areas, balances, transactions and disclosures as assigned.
• Develop an understanding of audit risks, internal controls, audit evidence and appropriate audit responses.
• Assist in the preparation of financial statements, schedules, reconciliations and supporting analyses.
• Use Microsoft Word, Excel, ATLAS, PowerPoint and other approved business tools appropriately in the performance of audit work.
• Raise audit queries promptly, follow up on outstanding information and escalate unresolved matters to the Audit Senior.
• Maintain confidentiality, professional scepticism, ethical conduct and quality awareness in all client and firm matters.
• Participate actively in training, coaching, team discussions and performance feedback processes.
• Complete assigned independence, conflict-of-interest and confidentiality declarations accurately and on time, and promptly report any actual or potential threats to independence.
• Perform assigned walkthroughs, tests of controls, substantive procedures, audit sampling, external confirmation follow-up and attendance at inventory counts under appropriate supervision.
• Document the purpose, source, procedures performed, evidence obtained and conclusion for each assigned working paper, and retain evidence only through approved firm systems.
• Protect client and firm information by following data protection, cybersecurity, records-retention and acceptable-use requirements, including use of approved communication and file-sharing channels.
• Record time accurately, monitor progress against assigned hours and deadlines, and alert the Audit Senior promptly to delays, scope changes or budget pressure.

• Proficiency in Microsoft Word, Excel and PowerPoint; willingness to learn audit software and other firm-approved digital tools.
• Strong analytical ability, attention to detail and willingness to learn.
• Clear written and verbal communication skills.
• High level of integrity, confidentiality, professionalism and ethical awareness.
• Ability to work effectively in teams, manage assigned tasks and meet deadlines under supervision.
• Positive attitude, resilience, adaptability and commitment to professional growth.
• Professional scepticism and courage to raise questions or escalate unusual, inconsistent or unsupported information.
• Basic digital and data literacy, including accurate handling of spreadsheets and electronic evidence.
• Ability to organise work, maintain clear records, respond constructively to review notes and improve through feedback.
• Willingness to comply with independence, data protection, cybersecurity, health and safety, and other applicable firm policies.

• Bachelor's degree with at least an Upper Second-Class honours or equivalent from a recognised institution in Accounting, Finance, Commerce, Business Administration, Economics, Statistics, Mathematics, Information Systems or another relevant discipline.
• CPA, ACCA or other relevant professional qualification in progress will be an added advantage but is not mandatory for an entry-level candidate.
• Good academic performance, including credit in Mathematics and English or equivalent evidence of numeracy and communication ability.
• Proficiency in Microsoft Word, Excel and PowerPoint; willingness to learn audit software and other firm-approved digital tools.