We have over 18 years’ experience in providing external audit services. Kimani has a practicing certificate issued by the Zambia Institute of Chartered Accountants. We our audits are based on the following key principles:
Stakeholder confidence – independent audits are meant to boost stakeholder confidence in your financial statements. Those stakeholders can be bankers, tax authorities or investors. They can also be customers (through tenders), employees or suppliers. Having a good audit undertaken under International Standards on Auditing will provide that added assurance to your stakeholders.
Quality audit – as noted above, the audit has to be done under the requirements of the International Standards on Auditing. Our executive director has extensive technical experience, including chairing the regional Audit Technical Committee of a Big Four firm. The role of the committee was to provide definitive guidance on technical and contentious issued faced by audit teams in the six countries covered by the committee. That is evidence of quality!
Engagement with the Board and senior management – However, quality is not achieved if it is limited to technical expertise. It must be matched with an ability to engage with business owners, Board members, and other senior managers. Kimani has engaged with Boards in different countries as an auditor. From the UK, to Zambia, from Kenya to Sudan. This includes diversity of cultures, interpretation, and work cultures. In each, he has been impactful.
Independence – the goal to engage with business owners and boards, while providing a quality audit to stakeholders can only be of value if we maintain our independence. Independence in thought and action is critical. Independence and ethical behaviour are a core principle of all who work with 3K&L.
Risk based and focused on materiality – using the appropriate levels of risk and materiality means that we deliver on our principles in an effective and efficient manner