Project Experience
Professional Experience at EY
IPO Audit Project – Junwei Electronics (301458.SZ) | 2021–2023
Company Background: Global top-4 manufacturer of current-sensing precision resistors and a leading domestic supplier of fuses. Key clients include Foxconn, Gree, Samsung, Xiaomi, BYD, NIO, and Sungrow. IPO submitted in 2022 and officially listed in January 2025.
Key Responsibilities and Achievements:
1. Customer & Supplier Due Diligence
- Participated in on-site visits to major clients and suppliers including Foxconn and Gree. Verified contract terms (pricing, credit periods, return policies) and assessed consistency in execution.
- Investigated revenue recognition timing and AR status across product lines (resistors, fuses), and validated long-term partnerships.
- Collected industry intelligence on end-user markets (consumer electronics, appliances) and assessed downstream demand volatility and strategic expansion into EV and PV sectors.
2. Benchmark Analysis & Financial Reviews
- Built financial benchmarking dataset from listed peers (Fenghua, Yageo, China Electronics); compared gross margin, expense ratio, and turnover efficiency.
- Investigated why fuse margins (25%~32%) were below industry average (38%~45%), citing product mix and manufacturing structure.
- Validated period expense ratio (24%~27%) significantly exceeding peers (14%~17%); traced root causes including high overseas headcount, duplicated functions, and operational inefficiencies.
- Analyzed inventory and AR turnover trends, adjusted for client portfolio and sales model (30% distributor-based).
- Applied ratio/trend analysis to test reasonableness of volatile financial indicators (e.g. revenue slowdown, declining core net profit).
3. Key Audit Subjects & Disclosures
- Revenue: Tested policy consistency across direct and distributor channels. Conducted detailed cutoff testing (contracts, delivery notes, invoices, receipts).
- Leases: Validated identification, discount rate, amortization and disclosure under new leasing standards.
- Expenses: Examined SG&A details, especially overseas salaries and travel costs, and checked for improper reimbursement or misclassification.
Annual Audit – Capchem (300037.SZ) | 2021–2023
Company Background: Shenzhen Capchem Technology is a leading player in global electronic chemicals and energy materials. Operates 16 subsidiaries and 7 joint ventures globally, covering battery, fluorochemicals, capacitor, and semiconductor sectors.
Key Responsibilities and Achievements:
1. Group Audit & Consolidation
- Audited over 110 key items across domestic and overseas subsidiaries including equity incentives, goodwill, revenue, tax, and construction-in-progress.
- Led subsidiary-level audits and ensured accuracy in group-level consolidation.
2. Key Risk-Focused Procedures
- Taxation: Independently audited all subsidiaries for R&D deduction, cross-border tax risk; prepared VAT & CIT reconciliation and tax-book adjustments.
- CIP Turnover (2023): Reviewed completion and capitalization of large-scale construction; validated timing, cost allocation, and depreciation impact.
- Goodwill Impairment: Collaborated with valuers to test CGU assignment, DCF model assumptions (growth/discount).
- Equity Compensation: Calculated expenses and tested accounting for stock-based compensation (RSU, ESOP), including grant-date fair value and vesting.
- Revenue/COGS: Analyzed GM shifts by segment (e.g. LiPF6, fluoropolymers); broke down cost structure (raw material >60%) to identify irregularities.
- Earnings Forecast Testing: Verified key assumptions on price, capacity ramp-up, cost curves, and sales projections.
3. Project Management
- Coordinated physical inventory for 10+ global subsidiaries (Poland, US), planned audit procedures, and resolved on-site issues.
- As site lead, managed full audit of fluorochem business (esp. Sanming Haikefu), oversaw staff allocation, execution, review, and client communication.
Annual Audit – Porsche Automotive Investment GmbH, China Branches(PAIG China) | 2021–2023
Company Background: Wholly owned subsidiary of Porsche Holding Salzburg (Volkswagen Group), responsible for Porsche, Audi, Bentley, and BMW (MINI) dealer networks in Greater China, with 46 4S dealerships.
Key Responsibilities and Achievements:
1. Lead Auditor for Multi-brand 4S Stores
- Served as on-site lead auditor for 6 luxury-brand 4S stores (Porsche, Audi, BMW), each with revenue > ¥100M.
- Participated in group-level financial reporting and consolidation covering all 46 stores.
2. Revenue Analysis & Interviews
- Performed margin bridge testing by vehicle model (e.g. Taycan EV, BMW ICE models), constructed fluctuation matrix explaining policy and chip shortages.
- Interviewed dealership CFOs and sales heads to understand pricing, demand outlook, and key volume drivers.
3. Rebate Policy Review
- Conducted senior-level interviews to collect rebate policies (BMW, Audi).
- Designed and executed rebate calculation testing for selected stores to validate accuracy, timing, and risk of overstatement.
4. Group Tax Audit Management
- Led tax audits for ~40 legal entities, prepared VAT and CIT reconciliation and tax-book adjustment schedules.
Capstone Project – 340B Drug Demand Forecasting & Anomaly Detection
Vertex Pharmaceuticals × UCSD Rady School | Spring 2025
- Built ZIP3-level forecasting and anomaly detection models to support inventory planning and audit prioritization across Vertex’s 340B market.
- Cleaned and merged 34K+ shipment and dispense records; engineered lag features, rolling averages, and regional entity metrics.
- Trained an XGBoost model using rolling-window cross-validation, achieving <10% error in low-variance regions and identifying over-forecasting risks elsewhere.
- Designed a dual anomaly detection system using z-score and Isolation Forest to flag unusual dispense-demand gaps at regional and national levels.
- Delivered insights that enabled an estimated $285K in annual savings and informed monthly planning and compliance audits.