Sachin Sharma

Experience

1. Senior Audit Assistant

   Deloitte

   Jan 2025 — Present

   Executed project plans for AICPA clients with turnovers exceeding $50M and $900M, ensuring timely completion through effective coordination and collaboration, resulting in improved audit efficiency.• Executed cash flow statement recreation to validate accuracy of reported cash movements. participated in journal entry (JE) testing working paper based on JE testing parameters such as timing, unusual amounts, manual entries, and risk-based filters.• Performed substantive audit procedures, flux analysis, and analytical procedures, preparing detailed working papers for areas such as cash, revenue, expenses, and employee benefits. leading to accurate financial reporting. Communicated audit findings to clients for timely resolution, and applied error extrapolation techniques to assess materiality at the overall financial statement level when misstatements were below CTT.• Performed audit sampling for key financial statement areas such as cash, operating expenses, stock options, accounts receivable, and accounts payable using random & haphazard sampling methods. Witnessed changes in materiality, performance materiality, and CTT at year-end, and executed additional sampling procedures to assess the appropriateness and sufficiency of audit evidence.• Identified discrepancies in debt repayment schedules, promptly escalated the matter, and coordinated with the client to ensure clarification and timely resolution.• Executed tie-out procedures, including footing, cross-footing, and cross-referencing, across substantive working papers. Reviewed and implemented relevant Guided Risk Assessments (GRA), Procedure Cards, and Info Cards ensuring audit accuracy and standard compliance.• Obtained debt and cash balance confirmations, including restricted cash, by securing client authorization and initiating direct confirmations through platforms like I-Confirm and Confirmation.com.

Education

• The Institute of Chartered Accountants of India

  ICAI

• Indira Gandhi National Open University

  B Com (H), .

• Delhi University

  Bachelor of Commerce - BCom, Accounting and Finance