VISHNU A.N.

To work with dedication in an organized setup to the best of my abilities so as to gain experience as well as satisfy my financial, organizational & career goals.

• Recipient of rising star award from KPMG for the month of March 2021.
• Exceptional quality review on work performed for the month of February 2022, March 2022 and May 2023.
• Recipient of Krown award from KPMG for Quarter 3 of FY22 (April-July 22).

• Bachelor in commerce from St. Joseph's College of Commerce, Bangalore.
• Work experience of 3+ years, 3 years of experience as an audit associate at KPMG Global Services (KGS) and 8 months of experience as an Audit Executive.
• Currently pursuing Cost and Management Accounting (CMA India).

• Audit Planning and Risk Assessment: Assessing risks related to financial statement captions by analyzing year on year movement trends, market analysis as well as understanding the process relating to the financial statement caption within the entities accounting system by conducting and leading process walkthrough calls to identify risks in processes as well as controls in place to mitigate risk.
• Audit Substantive testing procedures: During my time with KPMG I have had, most exposure on testing the below financial captions and addressing the risk associated with it: 1. Revenue testing: Designing and testing procedures over different streams of revenue to mitigate risk of fraud against the same. 2. Journals testing: Testing journals in the year specifically for high risk criteria like unusual pairings to revenue and cash and addressing fraud risk associated with the same. 3. Trade Debtor's testing: Analyzing YE debtor position as well as bad debt and significantly overdue debtors to see if this may have an impact on Going concern of the company. 4. Payroll testing: Analyzing Payroll in the current year headcount and pay rise figures to obtain an estimated payroll figure in the year and comparison of the same to the actuals in the Trial balance.5. IFRS 16 leases testing: Performing recalculation of lease liability in the year by taking into consideration terms of the lease from the contract.
• Audit Completion Procedures: a. To review the draft statutory accounts provided by the client and review that they are in accordance with IAS1 - Presentation of Financial Statements caption. b. To tie back all amounts disclosed in the financial statements back to audit test work performed and review if audit misstatements raised in the year have been corrected in the financial statements. c. When auditing a group company to tie back consolidated group figures back to individual subsidiary entities audit work as well as test the consolidation adjustment passed. As part of the core audit team member in performing the above-mentioned work I have had significant exposure to communication with the audit clients as well as it was an expectation of my role to coach my juniors on areas of audit that were allocated.

• Performing core audit procedures for KPMG clients in the UK by collaborating with on shore team members.
• Testing significant accounts and disclosures for possible misstatements.
• Verifying company financial information and in line with applicable reporting standards I.e. IFRS, ISA standards etc.
• Analyze the internal controls of an organizations for control deficiencies which could lead to potential audit misstatements.

• Divya Subbraya, Audit Assistant Manager at KPMG Global Services, +91 8105783621
• Clane Clayson Fernandes, Audit Senior at KPMG Global Services, +91 9739616933