Financial Audit

External Audit

CA RA Mpako Audit services

A financial audit is a process that must be conducted by an independent auditor.

This certification is an audited financial statements of an entity. Importantly, this certification is required by certain investors and lenders, and for all publicly-held businesses,  likewise government tenders.

The objectives of an external audit are to determine:

  • The accuracy and completeness of the client’s accounting records.
  • A thorough check is conducted to ascertain whether the client’s accounting records was prepared in accordance with the applicable accounting framework.
  • Whether the client’s financial statements present fairly its results and financial position.
  • Consequently serves as an Independent Review.

An independent review is the latest addition to the Companies Act that provides limited assurance. Therefore, this type of financial review requires less rigorous investigation, and the costs are inevitably less than for an audit.

Audit or independent review, whats is best for your business?

Either way we provide the service of an independent review, as well as assist in the preparation of an audit.

Stages of an audit

  • Phase I: plan and design an audit approach
  • Phase II: perform test of controls and substantive test of transactions
  • Phase III: perform analytical procedures and tests of details of balances
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