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Financial Audit

Financial Statement Audit Overview

Audit firms in Dubai are responsible for ensuring the accuracy of a company's financial statements. Financial statements are audited to ensure that there are no major misstatements, whether from fraud or mistake. The Dubai Audit Authority (DAA) is responsible for policing the audit profession in Dubai and ensuring that audit firms there adhere to international best practices.

What is a Financial Statement Audit?

An independent auditor's analysis of a business’s financial statements and related disclosures is known as a financial statement audit. The outcome of this investigation is a report by the auditor attesting to the accuracy of the financial statements presentation and any pertinent disclosures. A financial statement audit verifies that the financial statement complies with the rules of the International Financial Reporting Standard (IFRS), Generally Accepted Accounting Principles (GAAP), and International Accounting Standards (IAS).

The internal audit process evaluates issues relating to firm business procedures and risks, whereas the external audit process evaluates financial records and offers an opinion on the company's financial statements. Internal audits are performed all over the year, whereas external auditors carry out a single annual audit.

Types of Financial Statements on Which Audits are Performed

Top audit firms in Dubai provide financial audit services by compiling data and demonstrating a high level of assurance that the standards are being adhered to during the financial audit operations. audit firms in Dubai provide four types of financial statement audit services which are:

Balance Sheet

A balance sheet is a specific kind of financial statement that details a company's financial situation. The three main components of it are assets, equities, and liabilities.

Income Statement

The financial performance of the company is described in an income statement, also referred to as a profit or loss statement, in terms of net profit or a net loss. Income and expense make up its two primary components.

Cash Flow Statement

A cash flow statement shows the changes in cash and bank balances over a time period. Operating, investing, and financing activities are the three main activities included in a cash flow statement.

Change in Equity Statement

The owner's equity movement is detailed in the statement of changes in equity. The following elements can be used to measure it:

  • A dividend payment
  • Income statement
  • Profits and losses

Read More: Why is Audit Important for Your Business?

What are the Steps of a Financial Statement Audit?

Auditors will examine your company's financial transactions and statements as part of the financial audit process. The four main stages of a typical business financial audit are planning, setting internal controls, testing, and reporting.

Planning Phase

To better comprehend your company's present financial situation, this first stage is crucial in acquiring correct information about your business transactions. You may swiftly get quantitative data that is error-free, ensuring the accuracy of your financial records, and assisting you in making wise business decisions by choosing the appropriate data gathering strategy. 

Internal Controls Phase

The auditors who will verify the accuracy of your important financial data won't just look at the data you have gathered. They will examine your financial policies in detail as well. Therefore, gathering historical data about your company's transactions is just as crucial as implementing internal controls and strictly following them. If not, it will be challenging for the auditor to produce a reliable assessment of your organization's financial situation.

Testing of Internal Controls

The auditor may ask for more details regarding the business transactions of your firm, continue the inspection, and observe the internal controls in action to determine how effectively they are operating for your organization.

Reporting the results

How well did your business perform throughout the financial business audit? The Reporting Phase will make this clear to you.

Your financial statements and internal accounting procedures are objectively evaluated in the audit report. Make the required changes to your internal procedures based on these findings so that your accounting team can prevent data entry mistakes and go on to generate more precise data. 

What are the Objectives of Financial Statement Audits?

  • This allows the auditor to provide an assessment of the financial statements prepared by the company's management.
  • All financial statements must be produced in accordance with accepted accounting principles and any applicable legal requirements. Importantly, the report must include all pertinent information.

Who Prepares Audited Financial Statements?

The financial statements and accompanying disclosures are the responsibility of the firm's management.

Auditors in Dubai

Choosing one of the top audit firms in Dubai is an important decision that any business must make because shareholder interests are best served by financial functions that are transparent. In order to keep an investor's or shareholder's trust, financial statement audits must be of the highest caliber and accuracy. The statement gives an accurate representation of the company's finances in all relevant respects. It generally complies with accounting principles.