A career in Audit at Deloitte & Touche Middle East is a key link in the financial reporting chain, putting you in the position of trusted advisor to businesses across the region. Your people skills will be required for the latter, while your analytical mind will be another integral requirement for success. You will need the flexibility to implement our international audit approach while bringing to the fore your understanding of the complexities and unique circumstances of our clients and the business landscape across our diverse region. All this while adhering to the highest standards of independence, professional objectivity and technical excellence.

Our Purpose

Deloitte makes an impact that matters. Every day we challenge ourselves to do what matters most—for clients, for our people, and for society. We serve clients distinctively, bringing innovative insights, solving complex challenges and unlocking sustainable growth. We inspire our talented professionals to deliver outstanding value to clients, providing an exceptional career experience and an inclusive and collaborative culture. We contribute to society, building confidence and trust in the markets, upholding the integrity of organizations and supporting our communities.

Our shared values guide the way we behave to make a positive, enduring impact:

• Integrity
• Outstanding value to markets and clients
• Commitment to each other
• Strength from cultural diversity

During your tenure as a Principal in Audit & Assurance, you will demonstrate and develop your capabilities in the following areas:

• Leverages their eminence to build trust and challenge organisations, both new and existing relationships, on their business processes whilst striving to maintain stakeholder relationships
• Executes review of internal control documentation early in the audit cycle so that procedures and conclusions are clear, and to allow for timely identification and evaluation of control deficiencies and related changes to planned substantive procedures
• Shares industry knowledge and other economic and business knowledge with the engagement team during planning, to help with risk identification, including fraud risks. Drives the team to adopt a mindset of professional scepticism that is alert to conditions that may indicate misstatements
• Understands the expert’s field of expertise sufficiently well to determine the nature, scope and objectives of their work. Explicitly evaluates the competency, capability and objectivity of the expert to perform that work and the adequacy of the work performed
• Is sufficiently acquainted with the engagement partners assigned to significant components to enable effective collaborative working; follows the appropriate policies and requirements, including understanding their qualifications and experience
• Drives the team to adopt a robust approach to journal entry testing, linking the selection of characteristics of interest to the fraud discussion and leveraging computer-assisted auditing techniques where appropriate
• Leverages engagement team based learning to challenge how the audit plan will optimise audit execution, including use of project management resources, optimisation of interim work, use of new innovation tools and resources including Centres of Excellence/Analytics and integration
• Modifies the project plan to reflect changes in scope due to issues faced during the audit process with full understanding of the consequential impact on the extended engagement team
• Identifies areas of the audit where the most significant judgements have been made and challenges whether documentation demonstrates the application of professional scepticism, without over-relying on prior audit knowledge or management’s representations, and fairly reflects the application of the concepts applied in reaching a conclusion
• Checks appropriate documentation is retained on file to support discussions of significant matters with management, those charged with governance and others, and that the documentation includes their own involvement
• Reviews independence risks associated with potential assurance options. Puts safeguards in place to address threats prior to acceptance and consults with the Ethics Partner where there is doubt about the acceptability of an engagement
• Encourages discussion of ethical behaviours and supports others in the application the firm’s ethics policy; appropriately challenges observed unethical behaviour