Harjas Kaur

Qualified Chartered Accountant (First Attempt) with Big 4 audit experience and expertise in financial reporting, risk assessment, and regulatory compliance for SEC-listed and non-listed US clients. Skilled in substantive testing, analytical procedures, internal control evaluation, and financial statement audits across US GAAP and IFRS frameworks, with a strong focus on quality, stakeholder collaboration, and risk-based auditing.

Senior Audit Assistant - Deloitte USI - Gurugram

(2024-10)

Auditing

• Performed full scope financial statement audits & quarterly audits of Energy & Resources clients as per US GAAP and IFRS through all stages of the audit - planning, execution and concluding.
• Led engagement planning activities, including developing audit strategies, defining audit scope, and designing risk-based substantive and control testing procedures to address identified audit risks.
• Worked with 5+ clients exceeding a total revenue of 2000 crore across Power Utility and Energy Sector.
• Led meetings with client and onshore team that improved communication and cut project delays by 20%.
• Contributed to fraud risk assessments and the development of risk-based audit procedures.
• Reviewed annual and quarterly financials to assess disclosures as per applicable financial reporting framework, GAAP and SEC checklists to ensure compliance.
• Conducted risk assessment procedures to identify significant audit areas and key risk indicators.
• Implemented substantive testing and analytical procedures across 10+ financial statement areas, including Accounts Payable, Inventory, Cash, Debt, Equity, and Operating Expenses, ensuring compliance with US GAAP and audit standards.
• Conducted analytical reviews of financial data to identify trends, variances, and potential misstatements.
• Evaluated internal controls through testing of design and operating effectiveness by conducting detailed walkthrough for areas such as Payroll, Going concern, Related party transactions, FCRP etc.
• Ensured accuracy and completeness of financial reporting in accordance with applicable GAAP/IFRS frameworks. Executed audits of entities operating under FERC regulations in accordance with applicable auditing and reporting standards.
• Collaborated with a multicultural team of 20+ professionals and employed best practices of Deloitte in delivering exceptional client service, resulting in increased client trust and satisfaction.
• Conferred with one award of 5,000 INR for contribution to client deliverables.
• Completed 30+ hours of technical and professional training through Deloitte USI learning initiatives, strengthening audit, accounting, and regulatory compliance expertise.

Audit Assistant - Geeta Dhingra & Associates - Gwalior (M.P)

(2021-10 - 2024-10)

• Performed statutory audits of banks including reviewing the reconciliation of 50+ bank accounts for determination of NPA's.
• Executed statutory audits of 25+ companies including direct assistance to partner in relation to reporting on matters as per CARO.
• Preparation and filing of Income Tax Returns for Individuals, firms and Corporates and GST monthly and annual returns of 50+ clients.
• Preparation of financial statements and compliance reporting.
• Prepared the financial projections for the Loan financing, investment decisions, business planning etc.

Chartered Accountancy - Accounting - Institute of Charted Accountants of India (2024-05)

Bachelors of Commerce - Commerce - Jiwaji University (2019 - 2022)