• Statutory and Non – Statutory audit of Financial Statements.

Normally the scope of our audit services is determined by the statute under which we are appointed. The objective being to issue a report that meets the requirements of the particular statute. If in the process, we become aware of any weaknesses in a client’s system of internal checks and controls, we are professionally obliged to formally bring such weaknesses to the notice of the board and management of the client, making such recommendations or suggestions as we consider necessary to correct the situation.

Our audit approach is system based. The main features and advantages of which are as follows: -
                                                                                                       

• Identifies locations where controls that impact the flow of accounting information to the financial statements should exist.



• Evaluates only relevant and effective controls.



• Highlights missing and ineffective controls.



• Ensures that audit effort is concentrated in areas where greater risks exist.

The system facilitates an analytical review of client’s financial statements and the preparation of letters of weakness which draw the attention of management to weaknesses in their company’s system as well as suggest ways and procedures which will strengthen the controls to ensure a more effective management.

Also important to a good audit is the process of supervision and review from the partner who has overall responsibility for an audit and, in particular, for forming the final opinion, to the manager or the qualified senior who has the direct charge of the field work.

The firm maintains a strict code of conduct as regards confidentiality and independence. Members of staff are expected at all times to keep secret the affairs of the firm and its clients.