Auditing Services

Audit services means the audit of annual financial statements and other procedures required to be performed by the statutory auditor to be able to form an opinion on the Company's financial statements and issue a report.

Financial Statement Auditing

A financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures.

Interim Audit

An interim audit is part of audit work or audit strategy where audit testing is performed on interim financial statements. This is part of the audit strategy when the auditor wants to reduce audit works at the annual audit or final audit testing.

The Concept of Auditing Accounts

The auditing services process is a set of operations and procedures that are carried out by a designated auditor or a group of people for the purpose of issuing or preparing an impartial professional opinion regarding the issue at hand. For auditing or auditing rules related to field work. The auditor must have a high degree of professionalism. That requires accompanying all auditing rules to give an opinion or prepare a report.

General Rules for Auditing Services

Auditing services rules, are a set of general rules and recommendations prepared, by the accounting complexes. With the purpose of guiding the auditor of the steps that must be followed by the auditor during his review and auditing process. The audit rules consist of three groups:

• The first group: is specific to the auditor, and considers general rules.

• The second group: related to field work, called field work rules.

• The third group: related to the auditor’s report, and is called (auditor’s opinion)

Audit Process

The audit planning process, involves understanding all the details related to the operations. Which may require conducting personal interviews with employees, reviewing the extracted data, or requesting assistance to access websites or applications, to organize the audit plan accordingly.

The Active directory auditing is one of the leading auditing offices in the United Arab Emirates. Especially the Emirate of Abu Dhabi.

How to Start the Audit Process

The audit process begins with the presentation. of a set of documents that include the following:

Provide a copy of the previous audit report, and provide the original bank statements. Receipts, and account books. These documents are included in the initial auditing checklist, in addition to that, the work of the auditor may require reviewing additional documents if necessary.