The Registered Auditor is responsible for planning, managing, and conducting audit engagements in accordance with applicable Cambodian laws, regulations, and professional auditing standards. The position ensures that financial statements and audit reports are accurate, compliant, and professionally prepared.

1. Audit Engagement Management

• Plan and manage statutory and financial audit engagements from planning through completion.
• Assess audit risks and develop appropriate audit procedures.
• Review accounting records, financial statements, supporting documents, and internal controls.
• Perform or supervise audit testing, analytical procedures, and substantive procedures.
• Ensure audit work is properly documented and supported by sufficient audit evidence.
• Identify accounting, financial, tax, and internal control issues and communicate findings to management.

2. Financial Statements & Audit Reports

• Review financial statements for accuracy and compliance with applicable accounting standards.
• Prepare and/or review audit working papers and audit reports.
• Ensure audit conclusions are supported by appropriate audit evidence.
• Discuss audit findings and recommendations with clients and management.
• Provide practical recommendations for improving internal controls and financial reporting.

3. Cambodia Regulatory Compliance

• Ensure audit engagements comply with applicable Cambodian laws and regulations.
• Maintain knowledge of requirements issued by relevant Cambodian authorities and professional bodies.
• Ensure audit documentation and reporting meet applicable professional requirements.
• Monitor changes in accounting, auditing, tax, and corporate regulations that may affect clients.
• Coordinate with relevant authorities when required.

4. Client Management

• Maintain professional relationships with clients and act as a key point of contact during audit engagements.
• Communicate audit requirements, timelines, findings, and recommendations clearly.
• Request and follow up on required financial information and supporting documents.
• Resolve accounting and audit-related issues with clients in a professional manner.
• Provide accounting and financial reporting guidance within the permitted scope of professional services.

5. Team Leadership

• Supervise and review the work of Audit Seniors, Audit Assistants, and other team members.
• Allocate audit assignments and monitor progress against deadlines.
• Provide technical guidance and coaching to junior audit staff.
• Review audit working papers and ensure appropriate audit quality.
• Conduct staff performance evaluations and support professional development.
• 6. Quality Control & Professional Ethics
• Maintain high standards of audit quality, independence, confidentiality, and professional ethics.
• Ensure appropriate engagement quality-control procedures are followed.
• Identify potential independence or conflict-of-interest issues and report them appropriately.
• Protect confidential client and company information.
• Ensure audit files are complete, properly organized, and retained in accordance with applicable requirements.

• Professional accounting/auditing qualification is strongly preferred.
• Must hold the appropriate Cambodian auditor registration/licensing status required to perform statutory audit work, where applicable to the position.
• Minimum 5 years of audit experience, preferably with experience managing audit engagements.
• Strong knowledge of financial accounting and auditing standards.
• Good understanding of Cambodian tax, accounting, corporate, and regulatory requirements.
• Experience with statutory audits and financial statement reviews.
• Strong analytical, problem-solving, and report-writing skills.
• Excellent attention to detail and ability to meet strict deadlines.
• Good command of Khmer and English. Chinese language skills are an advantage.
• Strong communication, leadership, and client-management skills.
• High level of integrity, independence, and professional judgment.