YUAN QU

Senior Audit Associate:

• Led audits for publicly listed REITs with investment property portfolios valued over US$ 1.37 Billion, spanning commercial, industrial, and hospitality assets.
• Reviewed fair value assessments of investment properties, analyzing external valuation reports and testing key assumptions (cap rates, discount rates, rental growth).
• Evaluated compliance with IFRS 16 lease accounting for complex property lease structures.
• Directed audits of construction companies, focusing on revenue recognition under IFRS 15, contract modifications, and estimates of percentage-of-completion.
• Ensured client complied with Monetary Authority of Singapore (MAS) and SGX disclosure requirements, including quarterly and annual reporting (Form 1 - 4) obligations.
• Designed tailored audit procedures to address sector-specific risks and presented findings to partners and client management.
• Supervised and reviewed the work of associates, providing guidance on technical issues and mentoring on professional development.

• Assisted with account reviews and preparation for account reviews.
• Verified financial journals for clarity and completion under supervisor direction.
• Drafted financial reports to support comprehensive investigations.