External Audit Semi-Senior

Job Purpose

• To execute external audit assignments in accordance with approved audit methodologies, International Standards on Auditing (ISA), applicable financial reporting standards, and regulatory requirements. The role involves conducting audit procedures, preparing working papers, identifying audit risks, reviewing supporting documentation, and providing guidance to junior audit team members to ensure timely delivery of quality audit engagements.

Job description

Key Duties and Responsibilities

Audit Planning and Execution

• Participate in audit planning, risk assessment, and development of audit programmes.
• Conduct external audit assignments for clients across various industries.
• Perform substantive testing, analytical procedures, and tests of controls.
• Examine financial records, supporting documents, and accounting systems to establish accuracy and completeness.
• Identify audit risks, control weaknesses, irregularities, and potential misstatements.
• Ensure audit procedures are performed in accordance with ISA and the firm's audit methodology.

Audit Documentation and Reporting

• Prepare complete and accurate audit working papers.
• Document audit findings, evidence obtained, conclusions, and recommendations.
• Prepare audit schedules, lead sheets, and reconciliations.
• Assist in identifying and documenting internal control weaknesses.
• Support preparation of management letters and audit reports.
• Ensure audit files are properly organised and completed within agreed timelines.

Client Relationship Management

• Liaise with client finance teams to obtain audit schedules, records, and supporting documentation.
• Follow up on outstanding audit requirements and queries.
• Maintain professional working relationships with clients.
• Communicate audit findings and matters requiring clarification to the Audit Senior or Manager.
• Ensure confidentiality and professional conduct when handling client information.

Team Supervision and Development

• Provide guidance and on-the-job coaching to Audit Associates and Interns.
• Review working papers prepared by junior team members where assigned.
• Monitor progress of allocated audit tasks and communicate delays.
• Promote teamwork, accountability, and adherence to audit procedures.
• Escalate technical and operational challenges to the Audit Senior.

Professional and Regulatory Compliance

• Comply with applicable International Standards on Auditing (ISA), IFRS, and relevant Kenyan laws and regulations.
• Observe professional ethics, independence, objectivity, and confidentiality requirements.
• Adhere to the firm's quality management policies and audit procedures.
• Maintain up-to-date knowledge of changes in accounting and auditing standards.

Experience

• At least 2–4 years of relevant external audit experience in an accounting or audit firm.
• Demonstrable experience in conducting audit fieldwork and preparing audit working papers.
• Experience working with clients across different industries.
• Experience guiding or supervising junior audit staff is an added advantage.

Technical Competencies

• Good understanding of ISA and IFRS.
• Knowledge of audit planning, risk assessment, and substantive testing.
• Strong financial statement analysis and reconciliation skills.
• Proficiency in Microsoft Excel, Word, and relevant audit software.
• Understanding of Kenyan tax and statutory compliance requirements.

Behavioural Competencies

• Strong analytical and problem-solving skills.
• Excellent attention to detail and accuracy.
• Good written and verbal communication skills.
• Ability to work under pressure and meet strict deadlines.
• Teamwork and interpersonal skills.
• Integrity, confidentiality, and professional judgement.
• Initiative and ability to work with minimal supervision.

Key Performance Indicators (KPIs)

• Timely completion of assigned audit engagements and tasks.
• Quality and accuracy of audit working papers.
• Compliance with ISA, IFRS, and firm audit methodologies.
• Number and significance of audit review points raised.
• Timely resolution of audit queries and outstanding client schedules.
• Identification and documentation of audit risks and internal control weaknesses.
• Effective supervision and support of junior audit team members.
• Positive client feedback and professional conduct.
• Contribution to assignment efficiency and budget management.
• Compliance with professional development and CPD requirements.

Closes Dec 4, 2026