Christian Ivanov

• · Participating in the preparation of the audit strategy and audit program together with the audit manager/team leader. . Conducting a preliminary analysis of the client: industry, internal controls, and risk areas.

• · Preparing working papers during the planning phase according to the audit method- ology and the plan set by the engagement manager.

• · Performing audit tests and analyses on the financial statements according to the audit procedures defined by the engagement manager - checks on receivables, revenues and expenses, financial assets, PPE, right-of-use assets, inventories, etc.

• · Assessing compliance with - International Financial Reporting Standards (IFRS) and/or Bulgarian National Accounting Standards (NAS). . Communicating with the chief accountant / financial director and company staff during the engagement. . Requesting documents and explanations and monitoring their receipt.

• · Explaining audit requirements and test results.

• · Preparing parts of the client's audit file, including summaries, conclusions, and recommendations for management letters (ML).

• · Reporting directly to the engagement audit manager, etc.