5. Amy Even
US - Chicago
23 years of experience, including 15 as a
partner, working with large, complex,
fast growing and internationally ranked
companies.
Audit Partner
Alexa Heydenberk
US - Chicago
18 years of experience, including seven
as partner – both as lead partner and in
supporting roles
Audit Partner
Devika Sharma
US – Chicago
Over 12 years of experience in the
manufacturing sector including three as
director across the UK, Europe, Middle
East and Asia Pacific
Audit Senior Manager
The TeamThe Team
6. Garrett Barnard, CPA
US - Chicago
8 years of experience with the
manufacturing industry, including a lead
role in the Dean Foods engagement.
Audit Manager
Justin Hajec
US - Chicago
5 years of experience in the
manufacturing industry, including a 2
year international role located at
Deloitte Japan.
Audit Senior
Kathy Niezgoda, CPA, CISA
US - Chicago
5 years of employment with Deloitte &
Touche LLP serving clients such as Dr.
Pepper Snapple Group and Coca Cola
Company. Certified Information Systems
Auditor since 2005.
Audit Senior
The TeamThe Team
Jay Karas
US – Chicago
Over 9 years of employment with
Deloitte including a 2 year leadership
role located in Hong Kong.
Audit Manager
7. Specialists
Jude Amarasinghe
US – Chicago
8 years of experience in international
tax. Jude has worked with multinational
Fortune 500 companies and has gained
an experience in Japanese GAAP.
Tax Specialist
Ayaka Funasato
US - Chicago
Fluent Japanese speaker with 10 years of
employment at Deloitte. Ayaka worked
at Deloitte Japan for 5 years where she
served on the Suntory engagement prior
to relocating to Chicago and has
extensive knowledge of Japanese SOX.
Japanese SOX Specialist
The TeamThe Team
14. Industry Expertise
Our engagement team has served the following clients in the past and present. These
engagements have provided each team member with valuable and insightful knowledge to
help make your audit experience effective and efficient.
Relationship Attest
Kraft Heinz Treehouse Foods
Coca Cola Anheuser Busch
Kellogg Heineken
Land O’Lakes Dole Food
PepsiCo Dr. Pepper/Snapple
The DifferenceThe Difference
16. • Common audit methodology that is well-structured, efficient
and effective
• Effective inter-office communication arrangements
• Partners and staff in network firms internationally that
understand the group’s business and have staff available to
perform detailed on-site audit work with that experience
Deloitte
Chicago
Deloitte
Japan
The DifferenceThe Difference
19. What we can help with Our approach
Doing business internationally brings risks
associated with custom duties, international
taxes and foreign currency fluctuations
Our specialized risk analysts and tax specialists
can help evaluate the company risks using
information technology and market data to
provide suitable strategies to reduce the
companies exposure
Help the company expand into emerging
markets such as India, Brazil, Mexico etc.
Our high quality and talented valuation
specialists and tax specialists can analyze the
impact of new business ventures to provide a
suitable audit for these ventures
Help optimize taxes involving conservation
projects and philanthropic efforts
Our team will help the company to maximize
the tax deductions involving these projects
Future mergers and acquisitions
Our highly effective audit and tax team at
Deloitte can help provide a suitable service
reviewing the accounting implications of this
transaction
The PlanThe Plan
20. Semi-annual meetings with Audit Committee to discuss:
1.Audit scope and fees
2.Semi-annual results
3.Status of audit against audit plan
4.Results of year-end audit
Annual Audit Timeline Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Audit planning ✔ ✔ ✔ ✔ ✔
Semi-annual Review/
Risk Assessment
✔ ✔
ICFR – Understanding
Controls
✔
Interim auditing
procedures
✔ ✔ ✔
Year-end auditing
procedures
✔ ✔ ✔
The PlanThe Plan
21. Proposed Audit Fees
Estimated Hours/year 15,000
Hourly rate $170.00
Total Proposed Annual Fees $2,550,000
Estimated hours is calculated based on hours deemed
necessary to complete each audit procedure
Hourly rate is calculated based on scope of audit,
knowledge of the industry, and similar client engagements
The PlanThe Plan
22. Deloitte Audit Plus
Simplifies the transfer of knowledge and
information, connects Deloitte professionals with
global specialists, provides content adaptable to your
engagement
Deloitte Connect Allows for a seamless and transparent interaction
between our team and the client
Deloitte Analytics Helps clients understand their data and how to use it
to their advantage
ICount Streamlines the inventory counting process by
allowing users to use mobile devices
The PlanThe Plan
23. Risk Based Audit Approach
In applying our audit approach for Beam Suntory Inc., we will:
The PlanThe Plan
24. Beam Suntory Inc.
Specific Risk Assessment
US Market Structure
Volatile Global Markets
Foreign Currency Exchange Rates
Regulatory Standards and Tax Changes
Labor Costs
The PlanThe Plan
25. What does this all mean for you?
A strong global reputation for excellent customer
service
Having a diverse local team working with you
along every step of the audit process
We have the resources at hand to expand our
project to other parts of the world if necessary
A vast knowledge and experience in industry
standards and trends
Our local Chicago team is ready to meet with
Beam Suntory Inc. at a moment’s notice today
The PlanThe Plan
