Professional Audit Framework
Our Audit Working Methodology
Kayani Consultancy, Accountancy & Audit Services follows a structured, risk-based audit methodology aligned with International Standards on Auditing (ISA), Afghan regulatory requirements, and professional best practices. Our systematic approach ensures transparency, accuracy, compliance, and reliability throughout every engagement.
01
Engagement Acceptance & Contract Signing
The audit process begins with an initial consultation to understand the client's business activities, organizational structure, financial reporting system, and engagement objectives.
Following mutual agreement on the scope of work, an official engagement letter and audit contract are signed to establish responsibilities, timelines, and reporting requirements.
02
Audit Planning & Initial Verification
Audit checklists are prepared and preliminary documentation is requested from the client.
Verification requests, inquiries, and confirmations may be obtained from banks, suppliers, customers, government entities, and other relevant institutions where necessary.
03
Data Collection & Documentation Review
The audit team reviews accounting records, financial statements, contracts, invoices, payroll records, tax filings, bank statements, and supporting documentation.
All information is evaluated for completeness, accuracy, consistency, and regulatory compliance.
04
Sampling & Verification Procedures
Professional audit sampling techniques, including risk-based and random sampling methods, are applied to selected transactions and account balances.
Verification procedures include reconciliations, supporting evidence reviews, external confirmations, and cross-checking of financial information.
05
Audit Findings & Internal Quality Review
Audit observations, findings, and recommendations are prepared regarding financial reporting, internal controls, operational risks, and compliance matters.
All significant findings undergo internal review to ensure objectivity, consistency, and compliance with auditing standards.
06
Final Audit Report & Recommendations
Upon completion of audit procedures and quality assurance reviews, the final audit report is issued.
Practical recommendations are provided to strengthen internal controls, improve operational efficiency, enhance compliance, and support long-term organizational success.