Fresher – Statutory Audit

Key Responsibilities

● Audit Execution: Assist in planning and executing statutory audit assignments. Perform

substantive audit procedures, examine ledgers, schedules, and books of accounts.

Verify assets, liabilities, income, and expenses. Prepare, maintain, and document audit

working papers. Identify unusual transactions or audit issues and escalate them to

seniors.

● Financial Statement Review: Review financial statements to check compliance with

applicable accounting standards, disclosures, and supporting schedules. Resolve

accounting and financial reporting queries alongside seniors.

● Internal Controls & IFC: Conduct walkthroughs, test internal controls, document

process understandings, and support internal financial control (IFC) audit procedures.

● Client Interaction: Coordinate with client finance teams for pending schedules and

documentation while maintaining professional communication.

● Professional Development: Build technical expertise in Ind AS, Standards on Auditing

(SAs), Companies Act, and CNK’s audit methodology.

Candidate Eligibility & Profile

● Mandatory Qualification: Chartered Accountant (CA) completed. (Freshly qualified CAs

are eligible; candidates awaiting results are not eligible).

● Experience: Fresher (0 years post-qualification experience).

● Preferred Articleship Exposure: Statutory audits, Ind AS, Internal Financial Controls

(IFC), consolidation, financial statement preparation/review, or corporate audits

(manufacturing, banking, NBFC, or financial services).

● Key Skills: Strong accounting fundamentals, analytical ability, attention to detail,

numerical and logical reasoning, basic knowledge of Standards on Auditing, and strong

written and verbal communication skills.