Description
Verify, analyze, and document financial records to support internal and external audits. Perform routine testing, reconciliations, and data checks; compile schedules and workpapers; and confirm the accuracy of transactions and postings. Assist auditors by gathering evidence, maintaining audit files, and ensuring compliance with policies, regulations, and auditing standards.
- • Check figures, postings, and source documents for correct entry, mathematical accuracy, and proper codes.
- • Prepare audit workpapers, schedules, and tie-outs to the general ledger and financial statements.
- • Operate audit and accounting software to extract, analyze, and document financial data.
- • Test internal controls and document results per audit programs.
- • Trace and vouch transactions to supporting documentation.
- • Reconcile account balances and investigate variances or discrepancies.
- • Compile audit evidence for cash receipts, disbursements, accounts payable, accounts receivable, payroll, and inventory.
- • Confirm balances and terms with banks, customers, vendors, and other third parties.
- • Access computerized financial information to answer audit inquiries on specific accounts.
- • Comply with federal, state, company, and auditing standards and procedures.
- • Perform sampling and basic data analytics to select transactions for testing.
- • Verify compliance with approval limits, segregation of duties, and documentation requirements.
- • Prepare lead sheets, rollforwards, and supporting schedules for audit areas.
- • Compare system reports to source ledgers and manual records to ensure agreement.
- • Assist with physical inventory counts and price testing; reconcile results to records.
- • Review bank reconciliations and test bank confirmations and cut-off.
- • Assist with revenue and expense cut-off testing and review of subsequent events.
- • Evaluate aging schedules for receivables and payables; test subsequent receipts and payments.
- • Test payroll calculations, withholdings, and authorization controls.
- • Compile budget-to-actual analyses and investigate significant variances.
- • Document process narratives and walkthroughs under auditor supervision.
- • Maintain organized audit files, indexing and cross-referencing evidence.
- • Draft preliminary findings and note control or process exceptions for review.
- • Prepare and update PBC request lists and track outstanding items.
- • Communicate information requests and follow-ups with client staff or internal departments.
- • Protect confidential information and adhere to record retention requirements.
- • Assist in preparing audit reports, management letters, and client deliverables.
- • Support period-end audit procedures, including GAAP tie-outs and disclosure checks.
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Financial Services
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O*NET occupational data (work activities, skills, knowledge).
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This site includes information from O*NET by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA), used under the CC BY 4.0 license. Career Clutch has modified some of this information for student readability. USDOL/ETA has not approved, endorsed, or tested these modifications. O*NET® is a trademark of USDOL/ETA.
Last reviewed: Jan 2026
