Statutory and External Financial Audits
Afghanistan poses distinctive auditing challenges — from documentation gaps to limited access and infrastructure.
Moore Afghanistan’s methodologies have evolved to accommodate these factors without compromising assurance quality.
Introduction
We conduct independent external audits of financial statements prepared under International Financial Reporting Standards (IFRS), the Afghan Accounting Law, or donor-specific frameworks.
Our audits are fully compliant with International Standards on Auditing (ISA) issued by IFAC.
Each audit begins with a deep understanding of the entity, its internal controls, funding sources, and sector-specific risks. We then identify material misstatement risks — due to either error or fraud — and design audit procedures responsive to those risks.
Because Afghan organizations often handle mixed currencies (AFN, USD, EUR), we perform currency translation reconciliations, bank verification, and dual-ledger tie-ins.
We evaluate each component of financial reporting — revenue recognition, procurement, fixed assets, inventory, payroll, and cash management — to ensure accuracy, completeness, and presentation in line with global standards.
Audit Services
Why Moore Afghanistan
At Moore Afghanistan, we’re more than accountants – we’re trusted advisors dedicated to guiding your business with local expertise and global insight, helping you grow with confidence.
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Global Reach, Local Touch
Benefit from our expansive network that brings a wealth of resources, no matter where you operate.
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Expertise Across Industries
From finance and real estate to technology and more, our industry specialists bring knowledge and 
foresight.
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Personalised Service
We value relationships and tailor our approach to suit your needs, delivering advice that’s proactive, practical, and powerful.
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Industry-Specific Insights
Specialized knowledge across various sectors for optimized tax planning.
Speak to an expert today
Our professionals are dedicated to understanding your unique challenges and turning opportunities into lasting impact
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