“An audit is the independent examination of financial statements of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon”.

We, at Saif Chartered Accountants, follow the professional approach in planning and executing the audit assignment.

Our work plans are made to cover, among other things:

• To acquire knowledge of the client’s accounting system, policies and internal control procedures
• To establish the expected degree of reliance to be placed on internal controls
• To determine and programme the nature, timing, and extent of the audit procedures to be performed; and
• To coordinate the work to be performed