Arumugan Hishaam

Having joined BDO & Co in September 2022 as an assistant 1 and now being a senior auditor, I have been able to:

1. Perform the onboarding of clients, both first-year and recurring audit engagements, and identify threats to independence, or the relevant ethical requirements.

2. Lead and finalize external audits from the scoping stage to completion for clients in the investment holding, advertising, pharmaceutical, real estate, and management services sectors. I have also been able to be part of group audits for PIEs and listed entities in Mauritius.

3. Assess financial statement accuracy in compliance with IFRS, and execution stage.

4. Perform risk assessments, and identify key audit risks, including revenue recognition, management override, and related-party transactions.

5. Review and assess internal controls relevant to an audit, and perform tests of controls to place reliance on such controls present at the client.

6. Perform analytical reviews and substantive procedures for high-risk areas, such as IFRS 15, IFRS 16, IFRS 9, IAS 27, IAS 19, and IAS 40.

7. Draft audit reports and management letters.

8. Supervise and mentor audit associates and juniors.

9. Allocate and manage workload across the team to meet tight deadlines.

• Inputting transactions of clients.
• Perform bank reconciliations.
• Preparation of monthly and annual VAT, or TDS, returns.
• Follow-ups for supplier payments and debtors' receipts.