Knowledge of general auditing principles and approaches: Possesses knowledge of general auditing principles and approaches. With the assistance of the project manager, conducts audit procedures and prepares working files that should be consistent with the example and quality of the working file developed at the firm level.

Knowledge and application of accounting and auditing standards: Has a basic knowledge of international financial reporting standards. Consults with the project manager as needed to ensure work is performed to firm-wide standards and quality standards.

Performs assigned sections: Ensures that the assigned work is well understood and the methods for its implementation/execution are well understood. Ensures that all required work is completed and documented in work files within the specified timeframes, consistent with firm-level standards and quality. Notifies the project manager immediately in case of any unclear issues. Ensures that questions raised by reviewers are answered within the specified timeframes and relevant comments/notes are reflected in the work files.

Preparation of working files: Completes assigned work that is consistent with the firm-wide work file template and quality. Ensures that the working files prepared by him/her are reviewed by reviewers. Work files should contain clear documentation of the work performed (objective, work performed, conclusion, comments). Ensures that working files are prepared in a format that allows an independent reviewer to easily review the work performed and, if necessary, to repeat the work performed.

Work in the audit program: If an audit program exists, ensure the preparation of working files in the audit program to ensure that the audit program requirements and files comply with the standards and quality developed at the firm level.

Proper communication with the client and transaction team members: Ensures that the client's industry key characteristics are studied and documented. Establishes a good working relationship with the client. Communicates necessary issues with the client in a timely manner. Notifies the project manager of any problems that arise during communication with the client.

Assist the project manager in performing various tasks necessary for the implementation of the project: Assists the project manager/manager in preparing audit documentation, letters, explanations, and other important documentation. Documents them in accordance with the instructions received from the project manager.