Introduction Reports prepared by auditors are assigned significant probative or evidential value. It is therefore important for the auditor to have an appreciation of the possible use of his or
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Introduction In my previous article of Thursday, 24 February 2022, titled “COBE Act on auditing” I explained key legal requirements on the audit report in terms of the Companies and
Introduction This article is aimed at giving insights into what the Companies and Other Business Entities Act (Chapter 24:31) (or the “COBE Act”) says on auditing of companies. The COBE
Independent external auditors Independent external auditors are engaged to audit an entity’s books of accounts and express an opinion on whether the audited financial statements fairly present, in all material
