In performing this service, we examine the financial statements submitted by our audit clients. This examination is conducted in accordance with auditing standards and practices established by the Statutory Professional Accounting Bodies, and the International Financial Reporting Standards (IFRS) as adopted in Nigeria, effective from January 1, 2012, and regulated by the Financial Reporting Council (FRC) of Nigeria, under FRC/2026/COY/389225.

The objectives of this examination are to ensure compliance with relevant statutes, such as the Companies and Allied Matters Act, 2020, and various laws, rules, and regulations affecting the organization. Furthermore, we aim to report whether:

We have obtained all the information and explanations necessary for the audit.
In our opinion, proper books of accounts have been maintained, and the financial statements are in agreement therewith.
The presented financial statements provide a true and fair view of the organization's financial position as of the Balance Sheet date and the results of its operations for the period then ended.
Our audit report may include reservations, exceptions, or disclaimers if, in any material respect, we were unable to ascertain that the client has complied with the expected requirements.

The Companies and Allied Matters Act, 2020 (CAMA) mandates that the primary functions of a company auditor include auditing the company's financial statements and forming an opinion on whether:

Proper accounting records have been maintained by the company.
The company's balance sheet and profit and loss account are in agreement with the accounting records and returns.
The auditor is also required to assess and state whether the information presented in the directors' report for the financial year is consistent with the accounts. Additional functions of an Auditor include:

Submitting a report to the company and its shareholders, and qualifying the report when necessary.
Investigating and requesting the supply of information omitted from the company's financial statements provided to the Auditor for the audit, to ensure the audit is conducted in full compliance with regulations.
Fundamentally, statutory audit and financial management services provided to International Organizations, Government Corporations and Parastatals, and the Commerce sector remain the core of our activities. Our approach in this domain is to align your specific needs (statutory requirements and policy guidelines of the governing instrument of your organization or company) with the operations of these entities.

To facilitate the effective execution of the aforementioned tasks, we utilize computer-assisted audit techniques and software, particularly when organizations have computerized their operations. This methodology allows us to interrogate all accounting software to form an opinion on its capacity to achieve established objectives and to assess the organization's operations.

Typically, our reports on audited financial statements are submitted to the overall controlling body of your organization. In addition to our opinion, we provide a letter to management addressing issues related to the efficiency and effectiveness of internal control procedures and offer suggestions for improvements.

A forensic audit is a detailed examination of financial records to uncover fraud, misconduct, or irregularities, using accounting and investigative skills to gather evidence for legal proceedings, like criminal cases, divorce settlements, or bankruptcy disputes. Unlike standard audits focused on compliance, forensic audits dig deep to prove how and why financial crimes occurred, with auditors often serving as expert witnesses in court to present findings on embezzlement, asset misappropriation, or financial statement manipulation. 

Apart from our activity as statutory auditors, we may be engaged to carry out such services as internal auditing for your organisation. In which case, we prepare reports at the end of each period on which we are reporting.

The principal objective of this is to ensure that all other internal control procedures are foolproof, and suggestions for improvements are made as needed. At times of doubt, investigations on specific matters may be necessary. We offer our services at your disposal for the riddance of such doubts.

The objectives of a management audit are to establish the current level of effectiveness, suggest improvements, and lay down standards for future performance.

Management auditors (employees of the company or independent consultants) do not appraise individual performance, but may critically evaluate the senior executives as a management team.

A systematic assessment of methods and policies of an organisation’s management in the administration and the use of resources, tactical and strategic planning, and employee and organizational improvement.

Management audit involves the review of managerial aspects like organizational objectives, policies, procedures, structure, control, and system in order to check the efficiency or performance of the management over the activities of the Company

An assessment that is based on an auditor’s report that asks for further analysis of a business practice.