Audit & Assurance

Audit & Assurance

KPMG's uses risk-identification approach to its audit, which is based on understanding of the specifics our clients’ activities.

Independent, quality financial statement audits.

Independent, quality financial statement audits

An independent audit is the foundation for decision-making in the capital markets. We are committed to providing a constructive and challenging audit. Marketplace feedback confirms that our audit opinion is robust.

  • Financial Statement Audit
  • Audit Based Services
  • International Financial Reporting Standards

Our Award Winning Audit Approach

KPMG audit methodology is designed to focus the audit on the risks that might have material impact on the financial statements. It is designed to exceed national and international standards and all our professionals throughout our member firms around the world are guided by the same approach to methodology, processes and documentation. All audit staff undergo regular training to help ensure their knowledge is up-to-date.


The high quality of communication is a particular feature of KPMG's audit process. Underpinning our audit approach is a commitment to no surprises, with early advice on any potential issues. The amount of senior time we spend on site and the frequent and interactive exchange of views builds a stronger working relationship, brings fresh perspectives and the early identification to emerging issues.

KPMG is confident in the technical abilities of our lead partners, who have the extensive experience and authority to make accounting decisions that commit the firm. This empowerment of the partners, the collegiate nature of the firm and regular consultation with our clients means that our response to accounting issues that arise during the audit is prompt, decisive and consistent.


Another strength of our audit approach is the use of up-to-date tools and technologies to enable and streamline audit testing.

KPMG’s proprietary computer-assisted audit techniques and KPMG's Auditing/Accounting Lexicon (ALex) were designed to help teams focus on the issues that may impact audit judgments and improve the effectiveness and efficiency of the audit.

KPMG globally deploys secure web based tool designed to provide the benefit of global consistency through the application of standardised audit programmes, fast and straightforward communication and a single source of reference for all group audit reporting and other related material.

Quality, Integrity and Independence

KPMG has its own quality procedures in place to which all member firms adhere.

We take rigorous steps to help ensure that potential conflicts are carefully and effectively managed.

Sentinel, unique to KPMG, is a sophisticated and automated independent tracking system, helping engagement teams review, approve and verify KPMG's service relationships with business entities worldwide. The system is mandatory for the client service teams of all listed clients and is fully compliant with Sarbanes Oxley and other regulatory requirements.

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