Assurance Intern, PricewaterhouseCoopers Malaysia (PwC Malaysia) — audit testing and financial record verification across client engagements
Supported audit fieldwork requiring classification and verification of financial records against source documents for multiple client engagements. You selected and examined accounts receivable samples across branches, then escalated to alternative testing when confirmations were non-responsive to validate balances. You also traced cut-off misclassifications in payables by mapping outstanding items to subsequent payment records to strengthen internal controls and ensure correct period attribution. • Verified financial records against source documents with accuracy and attention to detail. • Cross-referenced invoices, delivery documents, and payment records to validate sample-based AR testing. • Remapped entity-level general ledger codes across disclosure schedules for ISA 600 compliance. • Traced and corrected cut-off misclassification in accounts payable by linking outstanding items to later payment records.