Auditing &
Assurance Services
Statutory, internal, and donor audits conducted to International Standards on Auditing ’ delivering independent opinions that regulators, donors, and boards rely on.
Four Audit Specialisms
Statutory Financial Audit
Annual audits required by the Companies Act, Capital Markets Authority, NGO Co-ordination Board, and other regulators. Unmodified, qualified, and adverse opinions expressed as warranted.
- Companies Act-compliant audit reports
- Group & consolidated audits
- Sector-specific reporting (IFRS / IPSAS)
- Component audits for group reporting
Donor & Grant Audits
Specialised audits under bilateral and multilateral donor requirements ’ USAID, EU, DFID, UN agencies, and the Global Fund. We understand restricted fund accounting and compliance conditions.
- Project-specific expenditure audits
- Financial management assessments
- Compliance with donor conditions
- Management letters with recommendations
Internal Audit Co-Sourcing
Risk-based internal audit programmes for organisations without a full in-house IA function. We operate as your internal audit department ’ reporting to your Audit Committee with full independence.
- Annual risk-based IA plan
- Process & control reviews
- IT general controls assessment
- Audit Committee reporting
Review & Special Purpose Engagements
Limited assurance reviews, agreed-upon procedures, and compilation engagements for investors, lenders, and regulatory submissions where a full audit is not required.
- Half-year financial reviews
- Due diligence agreed-upon procedures
- Lender covenant compliance reports
- Regulatory submission compilations
Audit Deliverables
Independent Auditor's Report
Signed opinion on the financial statements with emphasis-of-matter and key audit matters where required.
Management Letter
Detailed findings on internal control deficiencies, with graded recommendations and management responses.
Audited Financial Statements
Fully formatted, regulator-ready financial statements with comparative figures and disclosure notes.
Audit Committee Presentation
Summary deck covering audit findings, key risks, and going-concern assessment for board or committee review.
Representation Letter
Signed management representation letter as required under ISA 580 for engagement file completion.
ISA & IFRS Compliance
Our audit methodology is built on the full suite of International Standards on Auditing, applied consistently across every engagement regardless of client size.
Overall Objectives
Independence, professional scepticism, and reasonable assurance framework.
Risk Assessment
Entity-level controls, business risk, and fraud risk identification.
Responses to Assessed Risks
Substantive testing design calibrated to identified audit risks.
Accounting Estimates
Robust evaluation of management's judgements and estimates.
Going Concern
Formal going-concern assessment and disclosure requirements.
Firm Quality Management
Annual firm-wide quality review and engagement-level quality control.