Graduate Auditor | Torchora

🎯 Role Definition

Are you a recent graduate with a passion for numbers and a keen eye for detail? We're looking for the next generation of audit professionals to join our team as Graduate Auditors. In this entry-level role, you will be an essential part of our engagement teams, providing independent verification of our clients' financial statements and internal controls. You will work directly with clients, learn from experienced senior auditors and managers, and apply your academic knowledge to real-world business challenges. This position is the first step on a rewarding career path toward becoming a certified public accountant (CPA) and a trusted business advisor. This role requires candidates who are intellectually curious, highly collaborative, and committed to upholding the highest standards of professional integrity.

📈 Career Progression

Typical Career Path

Entry Point From:

University Graduate (Accounting/Finance)
Audit or Accounting Intern
Finance Co-op Student

Advancement To:

Senior Auditor
Audit Manager
Senior Manager / Director

Lateral Moves:

Forensic Accountant
Financial Analyst (FP&A)
Risk Advisory or Internal Audit Consultant

Core Responsibilities

Primary Functions

Perform detailed testing of financial statement accounts, including cash, accounts receivable, inventory, fixed assets, accounts payable, and accrued expenses.
Execute substantive audit procedures, such as analytical reviews, vouching of transactions to source documents, and tracing transactions through accounting systems.
Assist in the planning phase of audit engagements by participating in risk assessment activities and helping to develop the overall audit strategy.
Document and evaluate the design and implementation of clients' internal control systems over financial reporting (ICFR).
Conduct tests of the operating effectiveness of key internal controls to determine the extent of reliance for the financial statement audit.
Prepare clear, concise, and well-supported audit work papers that document the procedures performed, evidence obtained, and conclusions reached.
Utilize data analytics tools and techniques to analyze large datasets, identify anomalies, and enhance the efficiency and effectiveness of audit testing.
Participate in physical inventory counts and asset verification procedures at client locations to confirm existence and valuation.
Assist in the preparation and review of financial statements and related disclosures to ensure compliance with applicable accounting frameworks (e.g., US GAAP, IFRS).
Engage in direct communication with client personnel at various levels to request documentation, make inquiries, and understand business processes.
Identify and communicate potential audit issues, accounting discrepancies, and internal control deficiencies to senior team members in a timely manner.
Develop a comprehensive understanding of each client's business, operating environment, and industry-specific risks.
Perform walkthroughs of significant business processes (e.g., revenue-to-cash, procure-to-pay) to confirm process understanding and identify key controls.
Research technical accounting and auditing standards to address complex issues encountered during the engagement.
Maintain a high degree of professional skepticism and an inquisitive mindset when evaluating audit evidence and management representations.
Adhere strictly to the firm’s audit methodology, professional standards, and quality control policies throughout all engagements.
Manage assigned tasks and responsibilities effectively to ensure timely completion of audit work within established budgets and deadlines.
Assist senior auditors in reviewing the work of other junior team members and providing constructive feedback.
Verify the mathematical accuracy of financial reports and supporting schedules.
Contribute to a positive and collaborative team atmosphere by actively participating in team meetings, sharing knowledge, and supporting colleagues.

Secondary Functions

Support senior staff and managers with ad-hoc projects, special investigations, and client-specific data requests.
Contribute to firm-wide initiatives and continuous improvement projects aimed at enhancing audit quality and methodology.
Actively participate in professional development programs and ongoing training to build technical and professional skills.
Begin preparations and study for professional certifications, primarily the Certified Public Accountant (CPA) examination.

Required Skills & Competencies

Hard Skills (Technical)

Foundational knowledge of U.S. Generally Accepted Accounting Principles (GAAP) and/or International Financial Reporting Standards (IFRS).
High proficiency in Microsoft Excel, including pivot tables, VLOOKUPs, and complex formulas.
Understanding of core auditing principles and financial statement assertions.
Familiarity with accounting software (e.g., QuickBooks, NetSuite) is a plus.
Exposure to data analysis or visualization tools (e.g., Alteryx, Tableau, Power BI) is highly desirable.
Strong analytical and quantitative skills for financial analysis and problem-solving.
Knowledge of Sarbanes-Oxley (SOX) Section 404 requirements is beneficial.

Soft Skills

Exceptional attention to detail and a commitment to accuracy and quality.
Excellent written and verbal communication skills for clear interaction with clients and team members.
Strong organizational and time management abilities to handle multiple tasks and meet deadlines.
A high level of integrity, objectivity, and professional ethics.
Collaborative mindset and the ability to work effectively as part of a diverse team.
Critical thinking and problem-solving capabilities to navigate complex business issues.
Adaptability and a willingness to learn in a fast-paced, dynamic environment.
Professional skepticism and an inquisitive nature.

Education & Experience

Educational Background

Minimum Education:

Bachelor's degree from an accredited university or college.

Preferred Education:

Master's degree in Accounting, Accountancy, or a related business field.
Completion of 150 semester hours of education to meet CPA licensure requirements.

Relevant Fields of Study:

Accounting
Finance
Business Administration with a concentration in Accounting

Experience Requirements

Typical Experience Range: 0-2 years

Preferred:

Prior internship experience in public accounting, internal audit, or a corporate accounting/finance role is strongly preferred.
Experience in client-facing roles or leadership positions in extracurricular activities is a plus.