An audit is more than a formality; it is a necessity to protect your business and encourage it to thrive. Early warnings, open communication and pragmatic resolution of issues are the essential features of the approach adopted by ACB Mozambique Accountants that provide both External & Internal Audits. We provide independent audit services designed to enhance the reliability of information prepared by clients for use by investors, creditors, and other stakeholders, including statutory requirements.

As external auditors :

Through robust audit tools, resources, and procedures, we deliver high-quality audit services, adhering to the highest standards of independence, ethics, and professional objectivity while applying technical excellence.

An external audit is a periodic examination of the books of account and records of an entity. The objective of the audit is to express an opinion about whether the audited financial statements are free of material misstatements, fairly represent the actual financial position of the company, and are prepared by IFRS (International Financial Reporting Standards).

In performing an external audit,our firm makes sure to :

• Obtain an understanding of the entity, its environment and its internal control system

• Assess the risk of material misstatement in the financial statements

• Design audit procedures commensurate with the assessed level of risk

An internal audit is designed to review what a company is doing to identify potential threats to the organization’s health and profitability. Internal auditors deal with issues that are fundamentally important to the survival and prosperity of any organization.

We focus on providing independent assurance that an organization’s risk management, governance, and internal control processes are operating effectively.

Audit Plan (Efficiency, Economy and Effectiveness)