خليل المفرجي

Ensured accurate preparation of the bank reconciliation by verifying the subsequent clearance of the reconciling items and matching the bank balance with the bank statements.
Performed Substantive analytical review in some account balances and classes of transaction : rent, payroll. Analytical procedures involve comparisons of recorded amounts, or ratios developed from recorded amounts, to expectations developed by the auditor.
Validated and examined the audit assertion of account balances and classes of transaction such as purchases and sales.
Performed specific audit procedures to incorporate an element of unpredictability such as Unrecorded Liabilities testing (ULT) and Journal Voucher testing.
Matched the number of shares in the clients’ books with the MDC statement as of the relevant date. Recalculated the fair value of the securities by obtaining the share prices from the MSM website.
Verified the calculation of end of service benefits as per the guidance laid down by the ministry, verified the calculation of Air fare allowance and leave salary as per the guidance issued in this respect by the ministry.
Validated the monthly payrolls and reconciled it to the bank transfer amount.
Ensured timely entries of the incoming staff to the payroll register and the accuracy of the credentials of the incoming employees.
Performed Substantive analytical procedures on payroll expense in most of the clients.