Before accepting or continuing an engagement, we assess our independence, evaluate potential conflicts of interest, and consider the integrity and background of the prospective client. This step ensures every engagement we take on is one we can serve properly and ethically.

Planning begins with understanding the client's business, industry, and operating environment. We consider fraud risk factors, determine materiality and performance materiality, and set an audit strategy that directs how the engagement team allocates its time and resources.

We identify areas of significant risk in the financial statements, evaluate inherent and control risk, and consider the client's IT environment where relevant. This assessment shapes where audit effort is concentrated.

We evaluate the design and operation of key controls across the client's principal business cycles — including revenue, purchasing, payroll, inventory, and cash — to understand how reliably the client's own processes support accurate financial reporting.

Depending on the risks identified, our engagement teams apply a combination of procedures — including sampling, third-party confirmations, physical verification, and analytical review — to obtain sufficient appropriate audit evidence.

Before an audit is concluded, we assess going concern, review subsequent events, consider related party transactions, and obtain management representations. Each engagement is subject to partner review before the report is finalised.

Our audit reports are prepared in accordance with the applicable auditing standards and the reporting framework relevant to the engagement.