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