The provision of effective, efficient and independent examinations of a client’s financial statements in accordance with relevant statutory and professional requirements is at the heart of our business at Olayinka Oyebola & Co.
We employ a risk based audit approach in accordance with ISA 315 which requires that we assess the risk of a material misstatement of the financial statement whether caused by fraud or error by gaining an understanding of the entity and its internal control system.
Our audit approach is partner-led, especially in the planning phase when significant audit strategy decisions are made.
The benefits of this approach are:
It focuses our attention on client’s needs and specific operational risks in the light of compliance with regulations and standards.
It facilitates early identification of potential audit and operational issues
It facilitates proactive response to risks in the design and performance of further audit and assurance procedures.
It focuses our attention on the areas that are more risky and therefore have a greater possibility of being materially misstated.
It ensures meaningful feedback on the effectiveness and efficiency of the control environment.
Our methodology is developed from the international Standards on Auditing. It comprises a 4-stage process incorporating our approach to achieve an effective and efficient audit. The 4 stages include:
Pre-engagement activities.
Planning.
Substantive review.
Reporting.
Our methodologies ensure:
Full compliance with local and international accounting standards.
Critical emphasis on key procedures, risks and controls.
consistency with global best practices
Service Benefits
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