Audit Intern Intern_Summer2025_T.MartinezAt — Deloitte

On behalf of Deloitte & Touche LLP and Don Crawford, it is my pleasure to formally confirm our offer to you to
join Deloitte & Touche LLP as an Audit Intern in the Audit & Assurance group, based in our Los Angeles office.
This offer, and the opportunity it represents, is extended with great confidence in your ability.

Start and End Dates We are pleased to share that your Audit & Assurance internship start date is confirmed for Monday, June 16, 2025 for the Los Angeles
office. Your expected end date will be
Friday, August 8,2025.

Your salary will be at an hourly rate of $42.31, payable in bi-weekly installments, on
alternating Fridays, less applicable taxes and deductions. You will receive additional
compensation for overtime in accordance with state and federal laws.

Working Environment
We operate in
a working environment that optimizes the benefit of both virtual and in-person experiences by identifying those activities that create the most value for you, your teams, and your clients when performed together in-person. As such, you should
live within a commutable distance of your assigned office location
for the duration of your internship.
You should also expect to co-locate with team members (or if unassigned, with other client service professionals) in a Deloitte office or at a client site, on average,
at least 3 times per week
. Additionally, interns are
expected to be available during core business hours
for the duration of the internship.
Please note the internship is designed to be a
full-time commitment
in order to fully experience the Deloitte culture and role within our Audit & Assurance business.
If you have any conflicts that would prevent you from committing to a full-time experience, please contact your recruiter to discuss further.
Any conflicts would require approval in advance of the internship
.

Internship Program
The Deloitte & Touche LLP internship provides an introduction to the audit process. Throughout the program, participants will focus on issues shaping and affecting the profession today as well as topics related to their own career development. Counseling is another aspect of the Internship Program. At the end of each engagement, interns will have the opportunity to review their performance with management. Additionally, staff will serve as \\counselors\\ to this year's intern group. Counselors serve as a vital source of information and advice as well as participating in many of the social activities planned for the interns throughout their internship.

External Audit
Interns will participate in all phases of external audit services, which include:
• Audits of Financial Statements, including reviews of quarterly financial information
• Audits of internal control over financial reporting including Sarbanes-Oxley Section 404
• Agreed Upon Procedure
• Other attest related services
In conducting an external audit of clients' financial statements, Deloitte & Touche holds itself to the standards of independence, professional objectivity, and technical excellence. The audit approach is designed to provide the flexibility to serve the unique circumstances and complexities of clients. The Deloitte & Touche approach is to understand a client's business, the risks it faces, its internal controls, and assess the risk of material misstatement of the financials in order to design
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effective audit procedures. For public companies subject to the internal control reporting requirements of the Sarbanes-Oxley Act, Deloitte & Touche integrates the audit of internal control over financial reporting with the audit of the financial statements. Deloitte & Touche's professionals bring a comprehensive methodology that leverages the extensive professional and technical resources for clients' specific circumstances.

Technical and Professional Responsibilities:
• Develop an understanding of the Deloitte & Touche audit approach, methodology & tools
• Establish working relationships with client personnel
• Perform analytical review of audit documents
• Review client accounting and operating procedures and systems of internal control
• Identify accounting and auditing issues; perform research to solve issues that arise
• Exhibit a professional, business-like demeanor
• Prepare financial statement reports and documentation supporting Deloitte & Touche's
audit opinions
• Apply concepts of risk assessment
• Design and perform tests of internal controls
• Provide recommendations for improved controls and enhanced business efficiency
• Exhibit an attitude that includes a questioning approach when considering information and
in forming conclusions in a professional environment Personal and Practice

Development:
• Take proactive career steps - set goals with advisor/career counselor
• Develop excellent professional oral and written communication skills
• Continually develop through our Deloitte Services LP Learning curriculum of eLearning
modules and local and national training programs
• Support organization and function initiatives