APT Business Consultants provides audit and assurance services.


 We adopt International’s “risk-based” audit approach which requires a thorough understanding of the risks associated with an audit and focusing our audit on areas considered high risk, without ignoring other audit areas. In carrying out the audit, we attach importance to internal controls including reconciliation procedures.

Our audit strategy is designed to ensure that all audits are conducted in accordance with International Standards on Auditing and International Standards on Quality Control. All audits are planned, controlled, recorded and reviewed.

Our engagement team obtains an understanding of the scope of the engagement; the nature and size of the business; the control environment; the style of management; and the economic and legal environment in which the entity operates. Based on this, we design our audit strategy and plan, in consultation with the client, thereby ensuring that the specific risks attached to the audit and the needs of our clients are taken into account during the audit process. At the end of each audit, we review the attainment of the audit objectives that we have set out for each engagement and provide a management letter giving constructive observations arising from the audit as part of added value to our clients.

We also undertake audits, reviews and mid-term and final evaluations of donor-funded programmes. Such engagements are based on the donor requirements as stipulated in the grant agreements.

APT Business Consultants keeps clients informed on new developments in the world of International Financial Reporting Standards and other local reporting requirements, thereby ensuring that they are kept fully abreast of all changes in financial reporting relevant to their businesses.