Hamna Habib

Assistant Manager Audit

Jun 2025 - Present • 1 yr 4 mos

• Planned and executed risk-based statutory and group audits in accordance with KPMG Audit Methodology and International Standards on Auditing (ISAs), including developing audit strategies, identifying key risks, determining appropriate audit procedures, and ensuring completion within agreed timelines and budgets. • Obtained, evaluated, and presented appropriate audit evidence to address relevant audit objectives, applying professional judgement and professional scepticism to assess the reliability, sufficiency, and relevance of audit evidence and its impact on the overall audit. • Performed detailed audit fieldwork across key financial and operational cycles, including revenue, procurement, inventory, fixed assets, treasury, payroll, financial reporting, and other significant account balances, through walkthroughs, controls testing, substantive procedures, analytical procedures, and detailed testing. • Applied knowledge of IFRS, ISAs, applicable accounting and disclosure requirements, Companies Act requirements, and SOCPA reporting requirements to allocated audit areas, identifying accounting and reporting matters and escalating complex or judgemental issues to managers and partners where appropriate. • Reviewed financial statements, accounting records, disclosures, and supporting documentation to identify audit differences, control deficiencies, financial reporting issues, and matters requiring communication to management or inclusion in management letters. • Documented audit procedures, evidence, findings, conclusions, and review points using KPMG Clara and other applicable audit technology tools, ensuring compliance with KPMG Audit Methodology, professional standards, and regulatory requirements. • Assisted in audit planning, budgeting, scheduling, staff allocation, and workload management, monitoring engagement progress against agreed budgets and timelines and investigating and communicating significant budget variances.

Audit Senior

Jun 2022 - Jun 2025 • 3 yrs

* Led statutory and group audit engagements from planning through completion in accordance with ISAs, KPMG Audit Methodology and applicable regulatory requirements. * Developed risk-based audit plans by assessing business processes, internal controls, financial reporting risks and areas requiring professional judgement. * Planned, executed and reviewed audit procedures over key financial statement areas, including revenue, receivables, inventory, payables, fixed assets, leases, investments, treasury, borrowings, provisions and financial reporting. * Evaluated internal controls, identified control deficiencies and communicated practical recommendations to management. * Performed substantive and controls-based testing, analytical procedures, walkthroughs, confirmations, reconciliations and detailed testing. * Reviewed complex accounting matters and assessed compliance with IFRS/IAS, including IFRS 9, IFRS 15, IFRS 16, IAS 16, IAS 19, IAS 36 and IAS 38. * Performed audit procedures over ECL, revenue recognition, lease accounting, accounting estimates, going concern, provisions, related parties and subsequent events. * Worked on group audits, initial audit engagements, interim reviews, agreed-upon procedures and Code of Corporate Governance reviews. * Supported IFRS transition engagements, including transition from IFRS for SMEs to full IFRS. * Led and coordinated audit teams by allocating work, monitoring progress, reviewing deliverables, coaching team members and resolving technical issues. * Communicated with Managers, Senior Managers, Directors, Partners and client management regarding audit risks, significant findings and engagement progress. * Managed multiple engagements and deadlines while maintaining audit quality, client service and adherence to engagement budgets. * Worked across pharmaceutical, textile, banking, manufacturing, FMCG, retail, construction, not-for-profit and multinational companies.