Avinash Kumar
Kolkata
Summary
Dynamic Audit Manager with extensive experience of more than 10 years at Big Four firms, excelling in audit management and risk assessment of U.S. clients' statutory audits. Proven track record in leading high-integrated audits and fostering client relationships. Adept at implementing internal controls and mentoring teams, ensuring compliance with GAAP while driving quality outcomes in complex audit environments.
Overview
10
10
years of professional experience
2
2
Certifications
Work History
Audit Manager
Deloitte and Touche AERS India Pvt Ltd.
Kolkata
01.2022 - Current
- Managed a portfolio of multiple U.S. clients, including AICPA and PCAOB.
- Conducted primary reviews of workpapers prior to partner review, ensuring quality and compliance.
- Coordinated directly with the client across all assigned areas for optimal engagement.
- Coordination with multiple audit specialists during the course of the audit.
- Oversaw staffing and resource allocation for all client assignments.
- Led internal inspections covering inventory, journal entry testing, planning, and controls for private clients.
- Involvement in National Office consultations for inventory, going concern, and cash flow restatement.
- Served on a highly integrated AICPA consumer client (95% USI integration) for the last 4 years, managing everything from planning to reporting.
- Extensive risk assessment, along with substantive procedures for approximately all the in-scoped FSLIs.
- Led some complex testing areas, such as leases, debt, convertible note testing, JE testing (management override of controls), full inventory testing (including price, cut-off, physical inspection, rollforward, and rollover), and revenue testing.
- Conducted walkthrough sessions with US inventory counters, guiding them through the inventory count process.
- Led fraud brainstorming discussions and planning meetings for complex audit areas including leases and revenue testing.
- Oversee teams of 15 to 20 members throughout year, including Audit Assistant, Audit Senior Assistant, and Audit Senior, from work allocation to mentoring for quality and timely delivery.
- Participated in recruitment and facilitation panel, demonstrating active involvement in associated initiatives.
Audit Manager
PWC SDC Kolkata PVT. Ltd.
Kolkata
01.2021 - 01.2022
- Accumulated nearly one year of experience as Audit Manager at PWC SDC Kolkata.
- Conducted substantive audits for two private clients, focusing on accounts payable, cash, and property plant & equipment.
- Performed revenue testing and COSO workpaper evaluations for two public clients.
- Executed quarterly analytical procedures and internal auditor evaluations for public clients.
- Maintained frequent communication with engagement teams to ensure alignment on audit processes.
Audit Senior 3
Deloitte and Touche AERS India Pvt Ltd.
Hyderabad
11.2018 - 01.2021
- Accumulated nearly two years of experience at Deloitte Hyderabad as Audit & Assurance Senior 3.
- Conducted audits for listed and unlisted companies across the USA.
- Designed and implemented internal controls, evaluating effectiveness through client walkthrough calls.
- Performed risk assessments for financial statement line items including PP&E, Equity, and Revenue.
- Executed substantive audit procedures in areas such as Revenue, Operating Expenses, and Accounts Payable.
- Managed team of 5-6 associates, overseeing work allocation and mentoring for quality assurance.
- Facilitated training on new audit tool and substantive areas to enhance team skills.
- Overall oversight of assigned area from execution to partner note closure.
Audit Senior Associate 2
PWC SDC Kolkata PVT. Ltd.
Kolkata
10.2015 - 11.2018
- Accumulated nearly three years of experience at PWC SDC Kolkata, reaching Senior Associate Level 2.
- Conducted detailed tests and prepared templates for financial statements, ensuring accuracy and consistency.
- Performed comprehensive revenue and expense testing, BRS, and lead schedule preparation through data analytics.
- Ensured mathematical precision and consistency in financial statements year-over-year.
- Prepared automated disclosure checklists and management representation letters.
- Utilized Aura software to summarize SSAE reports efficiently.
- Maintained frequent communication with engagement teams to provide assurance services for statutory audits.
- Led a team of five, training juniors and managing projects like Canada Project and Deep Dive Project.
ARTICLESHIP TRAINING
S.K. SINGHANIA & ASSOCIATES (Chartered Accountants)
Kolkata
- Conducted statutory audits for various manufacturing companies.
- Prepared profit and loss accounts, balance sheets, notes to accounts, and cash flow statements.
- Filed forms with ROC and submitted e-returns for individuals and companies.
- Compiled tax audit reports for compliance and regulatory purposes.
Education
Company Secretary -
The Institute of Company Secretaries of India
Kolkata06-2016
Chartered Accountant -
The Institute of Chartered Accountants of India
Kolkata05-2015
Bachelor of Commerce -
University of Calcutta
Kolkata07-2013
Skills
- Audit management and planning
- National Office Consultations
- High integrated Audit
- Risk assessment and fraud detection
- Internal controls and substantive procedures
- Client relationship management
- Team leadership and teamwork
- Effective communication skills
- Problem solving strategies
- Staffing management
- GAAP compliance
Languages
Languages
English
Advanced (C1)
C1
Hindi
Native
Native
Certification
Chartered Accountant.
Affiliations
Cricket.
Timeline
Audit Manager
Deloitte and Touche AERS India Pvt Ltd.
01.2022 - Current
Audit Manager
PWC SDC Kolkata PVT. Ltd.
01.2021 - 01.2022
Audit Senior 3
Deloitte and Touche AERS India Pvt Ltd.
11.2018 - 01.2021
Audit Senior Associate 2
PWC SDC Kolkata PVT. Ltd.
10.2015 - 11.2018
ARTICLESHIP TRAINING
S.K. SINGHANIA & ASSOCIATES (Chartered Accountants)
Company Secretary -
The Institute of Company Secretaries of India
Chartered Accountant -
The Institute of Chartered Accountants of India
Bachelor of Commerce -
University of Calcutta