Audit and assurance

Audit & Assurance Services

Our priority is optimising the benefits of audit for our clients. We provide opinions in accordance with national statutory requirements and in compliance with all relevant national and international regulations and standards.

Audit & Assurance services include:

  • Financial Statements audit
  • Internal Audit Services
  • Advisory Services


Through Financial Statement Audits, we provide an independent and objective evaluation of the financial statements of an organization. The purpose of this type of audit is to provide assurance to the shareholders, regulators, senior management and other stakeholders that the financial statements provide a true and fair view of the financial performance and financial position of an organization. We implement a stringent system of quality control in our audit approach to ensure that audit quality is maintained to the highest level.



Internal Audit Services focuses on managing business and operational risks and identifying operational and profit improvement opportunities. The internal audit function is currently undergoing significant change, from being reactive, compliance-oriented, and historically focused to proactively anticipating business risk. It includes following primary services:

Provide an understanding of the client’s overall strategies and goals, the processes crucial to achieving these goals, and the business risks that threaten their achievement.
Preparation of a strategic business description and tailored business model, prioritization of business risks, a description of key business processes, and best practices for managing risks.

Develop a short and long term risk-based audit plan that focuses on managing risk and identifying operational and/or profit improvement opportunities along with the resource requirements necessary to execute the plan.

Co-sourcing: provide specific guidance or assistance with select risk management activities performed by the internal audit function when the client perceives its existing function as inadequate; manage discrete projects or provide experienced staff to work under a client’s direction; often the first step towards full outsourcing.
Outsourcing; used in cases where the internal audit department is perceived to be ineffective, not tied to corporate strategy, or unable to provide explicit value; results in a reengineered internal audit function.


Moore Afghanistan helps its clients to meet the ever-changing demands of today's environment. Our teams support finance integration through Finance Transformation Controls Optimization, Regulatory Compliance, Policies & Procedures, Shared Services, Inter-company Assistance, Chart of Accounts Assistance and other services. Through finance function assessments; process improvements; controls optimization; resource allocation; and enabling technologies, Moore Afghanistan helps its clients face the challenges in today’s financial environment, including:

  • Balancing risk and controls with business performance
  • Leveraging and extracting value from ongoing controls compliance
  • Meeting the accelerated regulatory filing deadlines
  • Complying with new International Financial Reporting Standards and other regulatory requirements
  • Meeting investor and market demands for increased accuracy • and timeliness of forecasts
  • Managing risk across the enterprise
  • Helping drive productivity and reduce costs, without compromising speed or quality


Moore Global Network member firms recognise the commercial importance of providing assurance on your business controls and, ultimately, meeting your regulatory requirements.  However, our member firms go far beyond simply a basic compliance service.  They understand the need to provide advice to help you develop your business and achieve your commercial objectives.

The key to a valuable compliance service is the strength of the relationship between the client and the service team. This enables our member firms’ work to be thoroughly and accurately planned and tailored to each client’s specific needs.

They work to ensure that the audit approach is applied consistently across our global network, so that clients can be assured that audit quality is maintained to the highest level.