Audit And Assurance

A statutory Audit is an audit mandated by a statute. The purpose of a statutory audit is the same as the purpose of any other type of audit: to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial transactions. The Statute specifically governs the focus of the audit and requires the Auditor to opine on certain specific matters.
Internal auditing is an independent and autonomous assurance activity that intends to add value to and enhance an organization’s operations. An internal audit system helps a company achieve its objectives. It brings a systematic, disciplined approach to evaluating and maximizing the efficacy of risk management, control, and governance systems. Generally, a team of experts perform internal audit. Therefore, it is an autonomous activity distinct from a company’s routine operations.

Audit of UK and US Companies

Audit of UK and US Companies under IFRS and US GAAP respectively.

SOX and IFC Implementation and Testing

Internal control is the control mechanism that is developed and adopted by a company’s management. It assists in carrying out business in an orderly and efficient manner. It aims to ensure compliance with management policies, to safeguard the assets, and to ensure the completeness of records. All Indian Companies beyond a threshold are mandatorily required to assess IFC and obtain auditor opinion. Similarly Sarbanes Oxley Act (SOX) is the internal control over financial reporting requirement in the United States of America mandatorily required for listed Companies.
Due diligence is an investigation, audit, or review performed to confirm facts or details of a matter under consideration. In the financial world, due diligence requires an examination of financial records before entering into a proposed transaction with another party.
Concurrent audit is a systematic and timely examination of financial transactions on a regular basis to ensure accuracy, authenticity, compliance with procedures and guidelines. The emphasis under concurrent audit is not on test checking but on substantial checking of transactions.
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