We assist our clients with non-statutory audits and other specific reviews. Special purpose audits refer to those circumstances in which the auditor is required to report on specific financial information for specific purposes to specific users, in comparison with the general audit of financial statements. Special purpose audit engagements, according to International Standards on Auditing, include audits of:

  • A complete set of financial statements prepared in accordance with another comprehensive basis of accounting;
  • A component of a complete set of general purpose or special purpose financial statements, such as a single financial statement, specified accounts, elements of accounts, or items in a financial statement;
  • Compliance with contractual agreements; and
  • Summarised financial statements

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