AUDIT AND ASSURANCE
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.