I worked as a staff. Interim work assigned: Narrative, Walkthrough and TOE of Purchase & payment, Bank and JE. Hardclose work assigned: TOD selling and expenses and Cost of revenue. Year ended work assigned: Roll forward TOE of Purchase and payment, Sent confirmation-Trade account payable, Commitment , cut-off purchase,TOD other income , search for unrecorded liabilities, subsequent event, JE SMART and JE Completeness