Yashaswini Harinath

• Led audits for PCAOB-regulated and listed entity clients; with portfolio exceeding USD $2B 10+ portfolios across
real estate residential and infrastructure development projects, long-term construction contracts, project
accounting, and investment-related balances such as ABB, Flatiron Dragados and Sobha Limited
• Managed teams of 7+ members and improved audit efficiency by 20% via process optimization & analytics.
• Ensured compliance with SEC Reporting requirements, PCAOB, AICPA and IFRS/ISA standards. For internal
controls ensured ICFR compliance under COSO framework.
• Reviewed audit procedures and documentation over revenue recognition under IFRS 15, including contract
assets & liabilities, percentage-of-completion assessments, cost-to-complete analysis, variation orders, and
project profitability reviews.
• Delivered zero comment successful regulatory inspection outcome for large construction client
• Collaborated with leadership to integrate AI-driven audit analytics, improving risk identification accuracy.
• Assisted firm initiatives such as internal peer reviews by reviewing audit engagement workpapers and financial
statement disclosures of financial institutions
• Coached emerging audit in-charges and DFX certified trainer, conducted firm-level technical training
sessions on IFRS and audit quality.

• Led IFRS statutory audits for multinational construction clients; received SPOT Recognition for excellence.
• Executed testing on complex financial areas (revenue, contract assets/liabilities, AR) with 98% accuracy.
• Resolved high-impact technical issues in consultation with partners, EQCR, and specialists and prepared audit
memos for quality documentation of audit judgements.
• Evaluated and reviewed lease accounting under ASC 842/IFRS 16, including lease classification, transition
assessments, and related disclosures
• Developed audit methodology enhancements that reduced review notes by 25%.
• Mentored junior auditors, improving workpaper quality and adherence to firm audit standards.

• Managed statutory and group audits of listed clients under IFRS/Ind AS; supervised teams of 8-10.
• Oversaw materiality determination, consolidation, and inter-firm coordination for multi-jurisdictional audits.
• Partnered with firm leadership on regulatory responses and audit quality improvement initiatives.
• Drove engagement profitability through effective resource allocation and client relationship management.
• Lead on Investment company audit, involved in detailed testing fair valuation methodologies and inputs
• Reviewed accounting treatment and disclosures relating to investment properties and fair value assessments
under IAS 40.
• Liaised with cross-functional teams such as valuation specialists and tax specialists to ensure timely audit
deliverables

• Led audit execution for Indias first listed REIT; resolved complex valuation and consolidation issues under Ind AS
103.
• Directed ICFR audits, performing walkthroughs and testing design and operational effectiveness.
• Managed key audit areas such as revenue, deferred tax, and asset impairment for multinational clients.
• Completed international secondments with KPMG Ireland (6 months) and South Africa (3 months).
• Facilitated workshops to streamline control documentation and enhance audit preparedness.

• Executed statutory audits and financial statement preparation for manufacturing and service-sector clients.
• Prepared tax filings, payroll, and compliance documentation adhering to IGAAP standards.
• Participated in branch audits of small sized banks and financial institutions.
• Assisted partners in audit planning and testing, gaining early exposure to assurance best practices