- Perform substantive testing procedures on financial accounts such as cash and accounts payable to verify the completeness, existence, and accuracy based on materiality and risk assessment under GAAP principles
- Evaluate an organization's system of controls based on their accounting procedures, preparation process, and accounting reports to examine for potential misstatement and identify the reliance on third party service providers
- Exercise professional judgment in reviewing financial statements audited by applying analytical procedures in footnote and referencing to test for material impact on the presentation of an organization's financial statements