Our approach to audit is risk based; the approach requires an understanding of the risks associated with the business and focusing our audit on areas considered high risk, without ignoring the other areas.
We understand the nature and size of the business, the scope of the assignment, the style of management, and the economic and legal environment in which the business operates and design our audit strategy based on this understanding. The audit plan is developed in consultation with the client, thereby ensuring that the specific needs of our clients are taken into account during the audit process.
In carrying out the audit, we attach importance to the underlying controls and reconciliation procedures. At the end of each audit, we review the attainment of the audit objectives that we have set out for each assignment.
Our audit strategy is designed to ensure that all audits are conducted in accordance with International Standards on Auditing. All audits are planned, controlled, recorded and reviewed, with a high level of partner involvement at each critical stage of the audit.