Maintains internal control systems by updating audit programs and questionnaires; recommending new policies and procedures.
Communicates audit findings by preparing a final report; discussing findings with auditees.
Maintains professional and technical knowledge by attending educational workshops; reviewing professional publications; establishing personal networks; participating in professional societies.
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Clearly and accurately document the execution of specific audit procedures as defined by the engagement objectives, audit client's engagement history, and planned audit approach
Recognize potential audit issues or unusual relationships from basic analysis of the financial statements and communicate them to the assurance team