Vhey San Pedro

External Audit Professional with experience in Employee Benefit Plan (EBP), nonprofit, and for-profit financial statement audits within Big 4 and Top 100 U.S. CPA firm environments. Skilled in executing audit engagements from planning through completion, including risk assessment, substantive testing, audit documentation, and client communication. Strong working knowledge of US GAAP, US GAAS, ERISA, Form 5500, and SOC 1 reports.

US External Auditor at The Bonadio Group (2025-01 – Present)

• Perform financial statement audits for Employee Benefit Plans (defined contribution, defined benefit, ESOP, and health & welfare plans), as well as nonprofit and for-profit entities, in accordance with US GAAP, US GAAS, ERISA, and Department of Labor (DOL) requirements.
• Contribute to audit engagements from planning through completion, including engagement planning, fraud risk discussions, risk assessment, substantive testing, audit documentation, and completion procedures.
• Perform substantive testing over participant data, contributions, benefit payments, participant loans, payroll, eligibility, investments, and other significant financial statement accounts.
• Review Form 5500 filings and evaluate SOC 1 reports to assess reliance on internal controls and support audit conclusions.
• Prepare and maintain audit workpapers using CCH Engagement and OnPoint Audit, ensuring compliance with firm documentation and quality standards.
• Collaborate with U.S.-based clients, plan administrators, and engagement teams to coordinate audit requests, obtain supporting documentation, resolve inquiries, and facilitate timely engagement completion.
• Support engagement planning and onboarding by preparing planning documentation, coordinating client requests, organizing audit re audit request lists, and assisting with workpaper reviews and staff walkthroughs.

Lead Audit Associate at Ernst & Young GDS Philippines (2023-01 – 2025-12)

• Performed financial statement audits for U.S. clients across Employee Benefit Plan (EBP) and Wealth & Asset Management (WAM) engagements in accordance with US GAAP and US GAAS.
• Executed substantive testing, control testing, analytical procedures, and audit documentation across key financial statement areas.
• Assisted in audit planning, risk assessment, and engagement execution while collaborating with U.S.-based teams.
• Mentored new associates and supported process improvements to enhance audit quality and efficiency.
• Received multiple EY User Recognition Awards for quality of work, collaboration, and client service.

BS in Accountancy – Bulacan State University (2019-01 – 2023-12)

ABM – Dampol 1 NHS (2013-01 – 2019-12)