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As a yard stick, businesses need to record their transactions and summarise them in a form reasonable to the shareholders to be able to understand the returns on the input.

Current national and international standards especially in the current competitive global environment require that business information be summarized into a set of financial statements duly signed by the auditors.

FCK and Associates as a firm undertakes to carry out audit assignments in the most professional manner while ensuring that setting up efficient, effective and reliable internal control systems, while avoiding tax in the most appropriate and applicable ways using the local Income Tax Act is our customers’ priority.

We believe that business succession is dependant on:

    Understanding the clients’ business, underlying risks and the legislation and regulations governing the business
    Understanding the clients’ organization, procedures and information system controls as well as the operating structure
    Ensuring the superior and adequate resources are available to satisfactorily carry out the audits
    Adhering to the firm’s quality control standards.
Our audits are carried out as per the firm’s audit procedures manual, which is based on international standards on auditing.

FCK and Associates is also able to conduct internal audits ranging from complete outsourcing arrangements to setting up an internal audit function. We are able to provide clients with assurance that the right systems and controls are in place, assets are safe guarded, funds properly used and compliance with legislation.

Internal audit procedures are tailored to each client’s requirements as well as industry specific needs. A high level of technical involvement in each audit undertaken gives you a sense of security and regular contact to deal with. Our teams take time to structure the audit and the audit plan is developed in consultation with you.

In this way, we can help you achieve the greatest value by focusing on specific needs and by relying on your understanding of the business.
Quality control standards
Audit Procedures Manual
Comprehensive audit procedures manuals are used in FCK. The use of standardised audit procedures ensures that work is carried out in accordance with the outlined standards
Continuing Professional Education
FCK & Associates quality control standards stipulate that all staff under the supervision of the technical and training partner, a pertinent CPE programme. In addition to meeting the CPE standards of the firm, the programme is required to comply with the requirements of professional bodies. CPE is provided to all staff by participation in regional conferences and seminars. In addition, strict supervision of staff at the field level ensures that adequate, on the field training, is provided to staff on a continuous basis.

Peer Review
FCK & Associates technical and quality control team conducts reviews internally on a quarterly basis. The review includes formal reporting on the system of quality control in operation, and a detailed analysis on the results of the review including any emerging best practices that may be replicated.
Skills Transfer Programme
FCK & Associates encourages staff training programs, skills workshops and seminars internally, both on a formal and informal basis to help maintain international standards of work.