Our audit is planned and performed in accordance with the International Standards on Auditing. Those standards require that the audit comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

Our approach towards any assignment is based on the following steps :

Understand the client and fill up the "Know Your Client" [KYC] form;

Understand the industry in which the client is;

Understand the local laws, rules and regulation in which the client operates;

Plan the assignment;

Prepare templates for requirements and issue the list of requirements to the clients, in advance;

Request for third party confirmation / external evidences, directly, from the client company's

• Trade debtors, Trade creditors,

• Bankers, Lawyers,

• Staff / key personnel Shareholders, investors, etc.

• Associate companies / related parties / business associates

• Determine the audit risks;

• Issue letter of engagement;

• Perform the assignment;

Our audit is planned and performed in accordance with the International Standards on Auditing. 

Those standards require that the audit comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

The procedures selected depend on the auditor team's judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor consider internal control relevant to the company's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control. 

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements.