1. Assist the senior auditor in planning and preparing for the audit, including updating engagement letters, researching clients and their business, updating current information, etc.
2. Perform audit procedures (mostly onsite at the client’s office and occasionally, at warehouses and plants for physical inventory counts) based on audit programs and other instructions provided by the seniors. This includes, but is not limited to, the following:
o Gathering information through interviews and review of documents,
o Performing an analysis of this information,
o Determining additional procedures as deemed necessary,
o Preparing detailed but concise reports on the work performed and the conclusions reached,
o Communicating the results to the senior or manager (verbal and written), and
o Following up on outstanding work or issues.
The Junior Auditor will be responsible for delivering work papers and reports on specific audit sections within a clear time frame for review by the senior or other team member. The types of audit procedures vary depending on the assignment and the fieldwork objectives (e.g., review of internal controls, analytical review of financial information, tests of detail on sample items, etc.).
3. Research and analysis on various topics upon request from other team members.
4. Occasional translation work may also be requested depending on the engagement.
5. Involvement in various non-audit tasks for the development of the overall organization, as well as the audit practice (e.g. development of audit tools, templates, etc.).
Expected Skills & Competencies:
1. Knowledge of fundamental accounting standards (double-entry accounting, basic knowledge of IFRS).
2. Excellent numerical, analytical and problem-solving skills: the Junior Auditor demonstrates these problem-solving skills through an ability to identify and analyze potential issues and come to other audit team members with options and solutions instead of waiting for solutions to be systematically delivered by more experienced staff.
3. Strong organizational and time management skills: ability to organize his/her own work, prioritize tasks and keep in mind due dates, “open items” to be followed-up and cleared.
4. Proactive and team mentality which includes, but not limited to:
o Appropriately seeking guidance to understand and achieve audit objectives in the time allocated,
o Actively offering assistance to colleagues and seeking additional work when assigned work is completed,
o Sharing comments, ideas, etc. for positive changes and improvement.
5. Understanding of basic research techniques and tools within both internal and external data sources.
6. Strong professionalism and work ethic, including, but not limited to:
o A professional appearance, including respect for the client's culture and dress code,
o Respect for confidentiality of documents and information provided,
o Willingness to put in the necessary hours and effort for personal development and a commitment to produce high-quality work,
o Taking ownership of assigned tasks from beginning to end.
7. Good communication skills in Japanese and English, including abilities:
o To communicate with various individuals and to adapt the approach to suit all levels of the clients' hierarchy and functions (accountant, warehouse staff, IT specialist, etc.),
o To express clearly, logically but firmly a request to obtain relevant information in a timely manner from clients whilst maintaining and building effective rapport with clients’ staff,
o To apply active listening skills – asks questions when necessary but makes basic assumptions when appropriate.
8. Strong English writing skills to produce meaningful reports or work papers (clear and accurate with good command of grammar and spelling).
9. Proficient in Microsoft Word, Excel and PowerPoint.
10. CPA certification is not a requirement to apply, but a desire and willingness to obtain such certification (US CPA, ACCA, etc.) are a must.