1. Role Overview The Auditor will be responsible for planning and executing audit and assurance assignments, reviewing financial information, evaluating internal controls, identifying audit risks, and ensuring compliance with applicable accounting standards, statutory requirements, and professional standards. The role requires strong analytical ability, attention to detail, professional integrity, and effective communication with clients and the audit team.

2. Key Responsibilities

· Plan and perform statutory audits, tax audits, internal audits, and other assurance assignments as allocated.

· Understand the client’s business, accounting systems, processes, and internal control environment.

· Prepare audit plans, risk assessments, audit programmes, working papers, and documentation in accordance with firm standards.

· Verify books of account, ledgers, vouchers, invoices, bank statements, confirmations, and supporting documents.

· Perform substantive and analytical audit procedures and identify unusual transactions, errors, and potential control weaknesses.

· Review financial statements and related disclosures for compliance with applicable Accounting Standards / Ind AS, Companies Act, Income-tax Act, GST law, and other relevant regulations, as applicable.

· Assist in preparation and review of audit reports, management letters, audit observations, and recommendations.

· Coordinate with clients for information, explanations, confirmations, and timely closure of audit queries.

· Assist in tax audit assignments, including verification of relevant clauses, reconciliations, and supporting schedules.

· Maintain confidentiality of client information and comply with professional ethics and independence requirements.

· Monitor assignment timelines and promptly report significant issues, delays, and risks to the reporting manager or Partner.

· Support and guide junior team members, where applicable.

3. Technical Skills & Knowledge

· Sound knowledge of auditing principles, accounting concepts, and financial statement preparation.

· Working knowledge of the Companies Act, Income-tax Act, GST law, and other applicable statutory provisions.

· Familiarity with Standards on Auditing (SAs), Accounting Standards / Ind AS, and audit documentation practices.

· Proficiency in MS Excel, MS Word, and accounting software such as Tally; knowledge of audit software will be an advantage.

· Ability to perform reconciliations, analytical reviews, financial statement scrutiny, and audit sampling.

· Ability to draft transparent audit observations, emails, working papers, and professional correspondence.

4.



Educational Qualification

· B.Com / M.Com / equivalent qualification.

· CA Intermediate / CA Final candidates, semi-qualified CAs, or qualified CAs may be considered based on experience and role requirements.

· Relevant articleship, audit firm, or industry experience will be an advantage.

5. Behavioural Competencies

· High level of integrity, independence, and professional conduct.

· Robust attention to detail and problem-solving ability.

· Good written and verbal communication skills.

· Ability to work independently as well as in a team.

· Time management and ability to meet deadlines, particularly during peak audit periods.

· Willingness to travel to client locations, where required.

6. Performance Indicators

· Quality and completeness of audit working papers and documentation.

· Timely completion of assignments and resolution of audit queries.

· Accuracy in identifying financial, compliance, and control-related issues.

· Adherence to professional standards, firm policies, and confidentiality requirements.

· Client communication, teamwork, and contribution to assignment efficiency.

7. Working Conditions The position may require travel to client premises, extended working hours during statutory and tax audit deadlines, and coordination with clients and team members across different locations.

8. Disclaimer

This is intended to provide a general overview of the role and may be amended based on business requirements, client assignments, regulatory changes, and the employee’s level of experience.

Approved By: __________________________ Date: __________________

9. Audit-Specific Responsibilities

A. Statutory Audit

· Plan and execute statutory audits in accordance with applicable Standards on Auditing (SAs), the Companies Act, 2013, and other relevant legal requirements.

· Verify books of account, financial statements, supporting documents, journal entries, and significant transactions.

· Evaluate internal controls and identify material misstatements, irregularities, and areas of audit risk.

· Perform audit procedures relating to revenue, purchases, expenses, fixed assets, inventories, receivables, payables, borrowings, and statutory dues.





· Review financial statement disclosures and assist in drafting audit reports, management letters, and audit observations.

· Obtain and evaluate external confirmations, management representations, and other audit evidence.

· Ensure proper completion and maintenance of audit working papers and documentation.

B. Internal Audit

· Understand and document business processes, systems, and internal control procedures.

· Conduct risk-based internal audits and assess the design and operating effectiveness of internal controls.

· Verify compliance with approved policies, standard operating procedures, delegated authorities, and management instructions.

· Review operational efficiency, inventory controls, procurement, sales, cash and bank transactions, payroll, and expense management.

· Identify control gaps, process inefficiencies, financial leakages, and instances of non-compliance.

· Prepare detailed internal audit reports containing observations, risk implications, recommendations, and management responses.

· Follow up on corrective actions and monitor implementation of agreed recommendations.

C. Tax Audit

· Assist in planning and conducting tax audits under the Income-tax Act, 1961, including verification of applicable Form 3CD clauses.

· Verify books of account, ledgers, vouchers, expense claims, related-party transactions, and statutory records relevant to tax audit reporting.

· Review tax treatment of disallowable expenses, depreciation, TDS/TCS, GST-related matters, loans and advances, and other applicable tax provisions.

· Perform reconciliations between books of account, financial statements, GST returns, TDS returns, and other statutory records, where applicable.

· Assist in computation and verification of taxable income, tax audit schedules, and supporting statements.

· Identify tax compliance gaps and communicate potential reporting issues to the audit manager or Partner.

· Maintain complete supporting documentation for tax audit observations and reporting requirements.

10. General Professional Requirements

· Maintain professional skepticism, independence, confidentiality, and ethical standards throughout all assignments.

· Keep updated with changes in auditing standards, tax laws, accounting requirements, and regulatory developments.

· Ensure that all audit findings are supported by sufficient and appropriate documentation.

· Communicate audit issues clearly and escalate significant matters to the Partner or reporting manager without delay.

Experience

0–5 years (depending on level)

Pay: ₹15,000.00 - ₹30,000.00 per month

Work Location: In person

📌 Auditor (Kolkata)
🏢 Calcutta Corporate (GLAMOUR ENTERPRISE)
📍 Kolkata