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ESG Diligence: The Key To Sustainable M&A Transactions
AAB / Our Team / Kevin Millar
LinkedIn
Meet the Audit & Assurance team
Owner-managed businesses. SMEs. Large organisations.
Audit and assurance services.
Construction & Property. Not for Profit. Industrial.
Kevin Millar is an Audit Assistant Manager based in our Glasgow office, and he works directly with clients, often spending two to three weeks on-site with a client. Kevin manages the audit fieldwork amongst other areas of the process, such as timelines, project management, client relationships, and file reviews.
Kevin has a varied portfolio of clients with turnover ranging from £20m to £200m, including companies dealing with construction contracts, and charities both large and small. This variety is part of what keeps Kevin so interested in his work – he enjoys meeting lots of different people and getting to know different organisations and how they function. He is able to maintain the objectivity needed to perform audits and assess everything in a professional manner, whilst also building positive relationships with his clients.
“Clients expect me to be professional, and to properly dig into the financial information to understand it thoroughly, as well as understand the way they work too. Fortunately, I’ve worked with so many clients and dealt with so many long-term contracts that I’ve got the experience that allows me to just get stuck in and get to grips with an organisation’s processes very quickly. It doesn’t take me long to really get my head around how things work.
Clients accept that we have to dig around and ask questions, and that we need to work to find answers and evidence too.
For some organisations, an audit is more of a box-ticking exercise, and then a lot of clients understand that we can also add real value to their business too. But I think they all know and appreciate that they benefit from it – the vast majority of companies want to get that independent confirmation that the accounts are accurate and that everything’s running as it should.”
“One of the most satisfying parts of my role is training and supporting the more junior members of staff. It’s great seeing them develop, and playing a part in that – helping them to understand things, building their confidence, and making sure they know that we’re a team and there’s always someone they can go to if they have questions or worries.
In terms of working with clients and doing fieldwork, I find this very satisfying as well. It’s a great feeling when all the accounts are signed off, the audit is done and locked down, everyone’s happy with it, and you’re all done for the year. You can take a brief moment to enjoy that – and then it’s pretty much straight on to the next job!”
“It’s really important as an auditor to maintain a balance between retaining my objectivity and professional independence, and building and maintaining positive client relationships. It’s crucial that the client knows that they can trust me, and that I know I can critically assess and corroborate what they’re doing and challenge them when necessary.
Ultimately, we have to work together to a not insignificant degree, so having a positive foundation for the relationship makes projects far easier.”
“Pre-2020, it was rare that a client didn’t have an office, so we always conducted our audits on site. Then, during the pandemic we had a whole series of audits that we had to do 100% remotely, which was definitely a learning curve! Now, it just varies depending on the client. Being on site is still helpful – it allows you to interact with people and get a better feel for how the organisation works. But now we can combine this with the efficiency of remote working and incorporating technology more. Of course, as a firm of our size and tech capability, we already use software like Inflo which streamlines everything and allows us to be much more nimble. And then someday (perhaps soon!) I imagine we’ll benefit from AI-based developments too, which will give us more time to focus on the work that only humans can do. The benefits of both employing a hybrid of face-to-face, on-site work with the efficiency and convenience of tech and remote work really is the best of both worlds.”
“Collaboration is so important for an audit team – you cannot do an audit by yourself. You’ll always need assistance from juniors and administrative support, as well as guidance and steer from managers and partners. So, it’s all about making sure you’ve got relationships that allow for smooth teamwork. Effective communication, good rapport, and mutual trust all go a really long way to making this happen and making everyone’s lives that bit easier.”
“I’d say my experience is the main strength I bring to the team. I’ve got plenty of experience across quite a wide variety of areas, which usually means that if anyone has questions or hasn’t seen something before, I can help them out.”