Performs detailed work

Checking footings and computations

Checking short and long extensions
Tracing postings to the ledger
Performing tracing and vouching procedures
Preparing analyses and schedules of accounts
Preparing reconciliations
Observing the physical count of inventories
Mailing of confirmation requests and summarizing the results of confirmation
procedures
Quality control on audit deliverables, such as proofreading and effecting corrections
made by more senior personnel
Perform more complex audit procedures
Usually draft and finalize the audit program
Supervise associates and performs review procedures on work performed by
associates
Address minor accounting and auditing issues with clients and audit associates
Perform audit procedures and engagement management
Prepare the overall audit plan
Perform administrative work for several concurrent engagements
Settle major accounting or auditing issues
Act as liaison between partners and other team members
Usually draft the report for review by the partner
Owners of the audit firm
They determine the operating policies of the firm
Obtain and maintain relationship with clients
Discuss with clients the objectives and scope of the audit
Assume overall responsibility for each engagement
Attend clients meeting to answer questions that may arise in connection with the
audit engagement or the audit report
Have the final say on accounting or auditing issues encountered in an engagement
Sign the reports and firm correspondence
Approve the billings for fees to be given to clients