Statutory & Non-statutory Audit

Performing a high-quality audit and sustaining the public trust

We are committed, with the right audit tools, resources and procedures, to delivering the highest standards of independence, professional objectivity and technical excellence in carrying out audits of financial statements, including attestations of internal control reporting.
Our audit approach focuses on understanding the clients’ business and control issues from the inside out. It combines a rigorous risk assessment, audit testing procedures as well as a continuous assessment of our clients’ service performance.

Hallmarks of our audit approach include:

• Planning

  • Perform risk assessment procedures and identify risks
  • Determine audit strategy and identify critical accounting matters
  • Determine planned audit approach

• Control Evaluation

  • Understand accounting and reporting activities
  • Evaluate design and implementation of selected controls
  • Test operating effectiveness of selected controls
  • Assess control risk and risk of significant misstatement

• Substantive Testing

  • Plan substantive procedures
  • Perform substantive procedures
  • Consider if audit evidence is sufficient and appropriate
  • Conclude on critical accounting matters

• Completion

  • Perform completion procedures
  • Perform overall evaluation of the financial statement and disclosures
  • Form an audit opinion