Audit Senior

  • San Jose, CA
  • Full-time

Company Description

BDO USA is a national professional services firm providing assurance, tax, financial advisory and consulting services to a wide range of publicly traded and privately held companies. Guided by core values including competence, honesty and integrity, professionalism, dedication, responsibility and accountability, for almost 100 years we have provided quality service and leadership through the active involvement of our most experienced and committed professionals. 

Job Description

The Audit Senior will be responsible for coordinating the day-to-day "in-charge" duties of planning, fieldwork and "wrap-up" to include the preparing of financial statements with disclosures, applying most areas of GAAP as necessary and documenting, validating, testing and assessing various control systems.  This position is also responsible for acting as the client contact for basic questions and information and may be involved in reviews and agreed-upon procedure engagements.  

Applies knowledge and understanding of the collective effect of various factors on establishing or enhancing effectiveness, or mitigating the risks, of specific policies and procedures by:

-  Applies knowledge of transactional flow and key transactional cycles to complete audit work;

-  Documents, validates and assesses the design and operating effectiveness of the clients’ internal control system;

-  Identifies and communicates suggested improvements to client internal controls and accounting procedures in an effort to reduces risk within the client organization;

-  Supervise and reviews the work of audit staff

GAAP Applies knowledge and understanding of governing principles; applying these principles to client transactions; and documenting and communicating an understanding and application of these principles by:

-  Communicating financial statement disclosure requirements to clients;

-  Drafting complex sets of financial statements with disclosures;

-  Recognizing and applying new pronouncements to client situations;

-  Identifying, analyzing and discussing alternative generally accepted accounting principles with the Manager, Senior Manager and engagement partner and the client, as needed;

-  Identifying complex accounting issues and brings them to the attention of superiors for resolution;

-  Coaching less experienced team members in new areas


Applies knowledge and understanding of SEC regulations and PCAOB guidelines, and documents and communicates the application of these principles by:

-  Reading and reviewing clients’ SEC filings, ensuring accuracy and completeness, and also ensuring that all financial information is documented in the workpapers and through appropriate testing;

-  Preparing required communications to the Client and the Audit Committee;

-  Planning and executing Section 404 internal control audits including obtaining an understanding of the control environment, designing test plans, evaluating deficiencies and assessing the overall financial reporting control environment


Applies knowledge and understanding of professional standards; application of the principles contained in professional standards; and the ability to document and communicate an understanding and application of professional standards on an engagement by:

-  Formulating and communicating the audit plan;

-  Applying GAAS to a variety of complex issues and consults others as appropriate;

-  Employing audit skepticism and determining when to reduce or expand testing;

-  Utilizing BDO audit manuals as appropriate for the situation;

-  Documenting deviations from BDO policy, with approval.


-  Applies knowledge and application of BDO standards to guide effective and efficient delivery of quality services and products by:

-  Coordinating the day-to-day conduct of the audit plan by ensuring the field work is executed and completed as planned, in accordance with timetable, with Firm’s policies and procedures and within budget;

-  Applying BDO audit approach and methodologies, including tools and technology, to execute the audit;

-  Identifying and proposing outcomes to critical issues.


Applies methodology used to seek or maintain information from authoritative sources and to draw conclusions regarding a target issue based on the information by:

-  Utilizing of internal and external research tools and selecting methodology for routine research requests;

-  Researching complex areas of accounting, forming an initial opinion on the correct treatment independently and considering and documenting the impact on the client and audit engagement;

-  Documenting and organizing complicated findings in a usable format, based on information obtained from Accounting Research Manager, BDO Assurance Manual, Yahoo Finance, etc.;

-  Assisting the engagement manager with gathering appropriate information about the business and information system, including the accounting system, to form an adequate basis for the preparation of the audit strategy;

-  Developing the draft Audit Engagement Planning Memorandum, audit programs and budgets;

-  Collaborating with the engagement manager to establish the responsibilities of individual audit staff for specific areas of audit work

Supervisory Responsibilities:

-  Provides verbal and written performance feedback to Audit Associates

-  Supervises the work assignments of Audit Associates within assigned engagement team



-  Bachelors degree in Accounting or equivalent required

-  Masters degree in Accountancy preferred


-  Two (2) to three (3) years of prior experience in public accounting required

-  One (1) or more years of prior supervisory experience preferred


-  CPA preferred

-  Actively pursuing completion of CPA licensing required


-  Proficiency in Microsoft Office Suite, specifically Word, Excel and PowerPoint

-  Prior experience with various assurance applications and research tools beneficial

Other Knowledge, Skills & Abilities:

-  Solid understanding and experience planning and coordinating the stages to perform an audit of a basic public and/or private company

-  Knowledge of internal accounting controls and professional standards and regulations (GAAP, GAAS, Sarbanes-Oxley, etc).


-  Strong verbal and written communication skills with the ability to adapt style and messaging to effectively communicate with professionals at all levels both within the client organization and the firm

-  Ability to successfully multi-task while working independently and within a group environment

-  Superior analytical and diagnostic skills and ability to break down complex issues and implementing appropriate resolutions

-  Capable of working in a demanding, deadline driven environment with a focus on details and accuracy

-  Solid project management skills

Additional Information

Keywords: RN, healthcare, managed care, health plans, Arizona, Prior Authorization

Our Company is an equal opportunity employer, and encourages all qualified candidates to apply for any position we currently have open. We offer competitive compensation, outstanding benefits and the professional advantages of an environment that supports your development and recognizes your achievements.

"All your information will be kept confidential according to EEO guidelines".