Kuldeep Mishra

CA Intermediate (cleared in first attempt) with 1+ year of statutory audit experience at BDO India (MSKA & Associates), covering manufacturing, trading, and service-sector clients with turnovers up to ₹2,000 crore. Demonstrated ability to identify material misstatements, execute large-scale transaction testing, and apply Ind AS in real-world audit scenarios. Seeking a CA Industrial Training role to deepen expertise in financial reporting, internal controls, and compliance at a top-tier firm.

Article Assistant | Statutory Audit at MSKA & Associates (BDO India) (2025-01 – Present)

Executed statutory audits for manufacturing, trading, and service-sector clients with annual turnovers of ₹1,500–2,000 crore. Conducted large-scale transaction testing, identified material misstatements, and ensured compliance with Ind AS standards.

• Executed statutory audits of manufacturing and trading clients with annual turnover of ₹1,500–2,000 crore, covering revenue, inventory, procurement, and fixed assets under Ind AS 115, 16, and 2.
• Conducted cut-off testing on 500+ revenue transactions under Ind AS 115, with no material misstatements.
• Identified ₹12.50 crore in financial misstatements, capitalisation timing discrepancies and unrecorded depreciation on PPE, quantified their impact on the balance sheet and escalated to the audit manager.
• Performed vouching and ledger scrutiny across 1,000+ procurement and expense transactions, achieving a 3.2% exception rate that was reported in the management letter.
• Performed procurement walkthroughs and asset verification to ensure accurate capitalization and depreciation.
• Audited service-based entities with contract-driven revenue models; performed revenue testing across 1,000+ invoices against underlying contracts to ensure Ind AS 115 compliances.
• Reviewed professional fees, admin expenses, and accruals; identified 4 misclassifications totaling ₹38 lakhs.
• Conducted ledger scrutiny to surface unusual entries; flagged items referred for further investigation by senior auditor.
• Prepared and reviewed 20+ audit working papers across cash & bank, revenue, inventory, PPE, and expenses; maintained documentation standards aligned with SAs (Standards on Auditing).
• Analyzed 2,000+ transactions via reconciliations, flagging trends and discrepancies for management reporting.
• Evaluated design and operating effectiveness of internal financial controls in procurement, payments, and reporting processes; documented control gaps with remediation recommendations.
• Utilised Advanced Excel (VLOOKUP, pivot tables, conditional formatting) to manage and analyse datasets of 2,000+ entries for audit reconciliations and testing, reduced manual testing time by ~30%.
• Applied knowledge of Ind AS, Companies Act 2013, GST, and applicable SAs during audit planning and execution stage.
• Performed analytical review procedures (ratio analysis, year-on-year flux) to identify unusual fluctuations and focus audit effort on high-risk areas.

CA Intermediate in Chartered Accountancy – ICAI (2024-05)

CA Foundation in Chartered Accountancy – ICAI (2023-06)

B.Com. (Distance) in Commerce – University of Mumbai (2022 – 2025)

Class XII (HSC) in General Studies – MBBI Academy (2022)

Class X (SSC) in General Studies – Bhartiya Academy (2020)