Manager

Role & responsibilities

Audit planning and execution

• Plan assignments, define the scope and timelines, allocate work and monitor progress.

• Develop an understanding of each clients business, industry, accounting systems and key risk areas.

• Design audit procedures appropriate to the assignment rather than relying solely on standard checklists.

• Examine underlying documents, transactions and explanations; investigate unusual items and inconsistencies.

• Ensure timely completion, proper documentation and resolution of significant observations.

2. Internal audits and process improvement

• Review business processes, internal controls and adherence to the client’s policies.

• Examine areas such as procurement, sales, inventory, expenses, receivables, payables and cash management, according to the agreed scope.

• Identify control weaknesses, revenue leakages, avoidable costs and operational inefficiencies.

• Establish the root cause and potential impact of findings.

• Recommend practical improvements, discuss them with management and follow up on agreed actions.

3. Statutory audits

• Manage audit execution, financial-statement review and supporting working papers.

• Review significant balances, accounting treatments, estimates, disclosures and reconciliations.

• Apply professional scepticism and challenge unsupported explanations or conclusions.

• Identify significant matters early and discuss them with the engagement partner.

• Prepare draft reports and ensure review points are addressed before partner approval.

4. Tax audits

• Lead tax-audit assignments, including review of financial records, supporting schedules and reporting particulars.

• Identify inconsistencies between books, tax computations, returns and supporting documents.

• Review relevant expenses, deductions, statutory dues and other matters within the assignment scope.

• Discuss exceptions with the client and escalate material issues to the partner.

• Ensure complete working papers and timely preparation of deliverables for review.

5. GST reviews and assignments

• Manage GST-related reviews, reconciliations and audit-support assignments within the agreed scope.

• Review consistency between books, returns, invoices and input-tax-credit records.

• Examine tax classifications, credit positions and supporting documentation.

• Identify mismatches, potential exposures and process gaps, and coordinate corrective action.

• Guide the team on recurring issues and help clients improve their GST-related processes.

6. Team leadership and quality control

• Supervise, train and mentor audit executives, assistants and article trainees.

• Allocate work according to capability and provide clear instructions.

• Review working papers for accuracy, completeness, supporting evidence and quality of conclusions.

• Take responsibility for team output rather than merely compiling work prepared by others.

• Conduct regular progress reviews and escalate technical issues or resource constraints promptly.

• Build a culture of ownership, professional scepticism and timely delivery.

7. Client communication and value addition

• Act as the day-to-day contact for assigned clients.

• Communicate requirements clearly and resolve queries professionally.

• Present findings with supporting evidence, business impact and actionable recommendations.

• Identify opportunities to improve controls, reporting, working-capital management and operational efficiency.

• Distinguish critical risks from minor procedural observations.

• Maintain an action tracker for significant recommendations and agreed remediation.

8. Partner reporting and assignment management

• Keep the engagement partner informed of progress, significant findings and unresolved issues.

• Manage assignment budgets, staff deployment and delivery timelines.

• Ensure major technical positions and reporting conclusions receive appropriate partner review.

• Support billing by communicating assignment completion, additional scope and pending deliverables.