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