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Services · 01

Assurance

Independent, high-quality assurance that gives management, boards and other stakeholders confidence in an organisation’s financial and non-financial information.

Overview

Senior involvement from planning through to sign-off.

Our assurance practice covers statutory audits, reviews and other assurance engagements carried out under the firm’s quality management framework, with senior professionals involved from planning through to sign-off rather than only at the review stage.

An audit opinion is only as good as the independence and judgement behind it. That is why assurance engagements are scoped, staffed and reviewed with the firm’s system of quality management applied throughout, and why the partner who scopes the engagement is the partner who signs it.

Our services

What we deliver

  • 01

    External Audit

    Statutory audits of financial statements under IFRS, IFRS for SMEs and IPSAS.

  • 02

    Independent Review Engagements

    Limited assurance where a full statutory audit is not required.

  • 03

    Financial Statement Assurance

    Assurance over financial information prepared for lenders, boards and regulators.

  • 04

    Special Purpose Audits

    Grant, project, donor-funded and contractual compliance audits.

  • 05

    Agreed-Upon Procedures

    Defined procedures with factual findings reported, without an opinion.

  • 06

    Internal Audit Support

    Co-sourced and outsourced internal audit resourcing and reviews.

  • 07

    Quality Management Reviews

    Independent review of a firm’s or function’s quality management arrangements.

  • 08

    Audit Readiness & Financial Reporting Support

    Preparing an organisation, its records and its people for the audit itself.

Our commitment to quality

Quality management is how assurance work is governed, not a service we sell.

We have established a System of Quality Management designed to identify and respond to quality risks in the performance of audit and assurance engagements.

ISQM 1 — Quality Management

  • 01 Governance and Leadership
  • 02 Ethical Requirements and Independence
  • 03 Client Acceptance and Continuance
  • 04 Engagement Performance
  • 05 Resources
  • 06 Information and Communication
  • 07 Monitoring and Remediation

ISQM 2 — Engagement Quality Reviews

For engagements that require one, an engagement quality review provides an objective evaluation of the significant judgements made by the engagement team and the conclusions reached, completed before the report is dated and issued.

Reviewers are appointed on the basis of competence, experience and independence from the engagement team, and the review is documented as part of the engagement file.

Read our governance policies

Our audit methodology

Risk-based, and shaped by the business — not the checklist.

Understand the entity

Business model, operating environment, controls and the pressures acting on management.

Assess the risk of misstatement

Identifying where the numbers are most likely to be wrong, and why.

Design a targeted response

Procedures matched to the assessed risks, including data-driven testing where it adds coverage.

Conclude and report

Structured review, engagement quality review where required, and clear communication with those charged with governance.

Contact

Planning an audit, or preparing for one?

Talk to our assurance partner about scope, timing and what audit readiness would involve for your organisation.