Audit and Assurances

Reliability of the financial statements and effective internal control system are the core of organizational sustainability. In response to this, our chartered accountants and auditors commit to offer premium and value-added auditing services and forensic accounting investigation.
We do not provide ordinary statutory auditing services which are required bylaw. Our auditors only offer premium and value-added auditing works which respond to the needs of the shareholders and creditors of the audited entities.

While we provide the assurance on the true and fairness of the financial statements, our main objectives are to ensure that our clients have effective internal control and sound enterprise-risk management system.

In plain language, we will assist your organization to achieve the effectiveness and efficiency of operation, safeguard company's assets from misappropriation and frauds, substantially increase the reliability of the financial statements and appropriately comply with applicable laws and regulation.

Types of Auditing

External Auditing

An external or financial statements audit is a professional examination by independent auditors with a principal objective of expressing impartial opinion on the true and fairness, in all material respects, of the financial statements prepared by the entity's directors.

Unlike in the US, the external auditors in Cambodia are only require to form opinion on the financial statements but not on the entity's internal control.

Types of Auditing

Internal Auditing

Internal audit is a systematic examination by internal audit function or outsourced to CPA firm in helping organizations achieve their objectives. It is mainly concerned with evaluating and enhancing effectiveness of risk management, internal control and governance processes in organizations.

In addition to the core areas of financial control and IT, internal audit also reviews on supply chain, organizational culture and ethics.

Types of Auditing

Compliance Audit

Unlike internal and external auditing, in a compliance audit, auditor is expressing an opinion on an entity's compliance, in all material respects, with requirements as measured by specified criteria.

A compliance engagement performed by an auditor does not relieve the responsible party of its obligations to ensure compliance with requirements as measured by the suitable criteria.

What We Offer

  • External Auditing
  • Internal Auditing
  • Compliance Audit
We specialize in auditing the financial statements or equivalent financial reports of not-for-profit seeking organizations, garment factories, hotel, airliners, and real estate developers. In addition, we are capable of auditing the financial statements that have been prepared in accordance with most internationally accepted accounting standards.

We have served the shareholders of many organizations and companies by reviewing their organizations' financial statements. Due to the fact that we have concluded non-disclosure agreement with our clients, we cannot disclose their names herein. Please file the following request for more information about our reference cases.
We specialize in reviewing the internal control system and the enterprise risk management framework of commercial banks, micro-financial institutions, insurance companies, and leasing firms. We also the experts in providing quality assurance and improvement program to improve the capacity of the internal audit function of financial institutions and real estate developers.

Many financial institution and real estate developers have outsourced their internal audit function to us and somes have enaged with us to provide QAIP for their organizations. Due to the fact that we have concluded non-disclosure agreement with our clients, we cannot disclose their names herein. Please file the following request for more information about our reference cases.
We can perform a comprehensive review of your organization's adherence to major regulatory guidelines i.e. SOX and Combined Codes; and other specified criteria.