Audit and Assurance
Introduction
Our audit and assurance offerings strengthen the robustness, accuracy and completeness of financial reporting. Our work enhances governance, ensures compliance with regulatory requirements and builds confidence among shareholders, boards, lenders and donors.
Across statutory audits, voluntary audits, independent reviews, AUP engagements and donor funding audits, our teams apply a disciplined, risk-based methodology supported by strong IFRS expertise and clear reporting.
With experienced professionals across South Africa and access to global resources, we support private companies, regulated entities, NPOs, donor-funded organisations and complex groups with independent, high-quality assurance.
How Audit and Assurance Helps Your Business
Foundations of Trust
Independent assurance provides stakeholders with trust in financial information, internal processes and the correct application of accounting frameworks.
Statutory audits provide independent assurance that annual financial statements are fairly presented in accordance with IFRS and the Companies Act. These audits strengthen governance, improve transparency and support oversight by shareholders, lenders, regulators and audit committees. Our work includes IFRS-based financial statement audits, substantive testing, control evaluation, consolidation support and governance reporting.
Voluntary audits offer the same level of independent assurance as statutory audits but are performed when companies choose additional credibility and governance strength. These audits support investment readiness, financing applications, improved financial controls and more reliable reporting for stakeholders. Engagements include risk-based audit procedures, technical accounting support and clear audit opinions.
Independent Reviews provide limited assurance for entities not requiring full audits under the Companies Act. They assess whether financial statements are plausible and free from obvious misstatements, offering SMEs, private companies and owner-managed businesses a cost-effective form of assurance. Services include analytical procedures, inquiries, review readiness, IFRS for SMEs guidance and lender reporting support.
AUP engagements deliver objective, factual findings on predefined financial, operational or compliance procedures. They are ideal where stakeholders need targeted verification without a full audit. This includes verification of balances, KPIs, processes, regulatory submissions, stock counts, due diligence metrics and specific contractual requirements.
Donor funding audits provide independent assurance that grant funds have been used in accordance with donor rules, project objectives and compliance frameworks. These audits support NGOs, NPOs, PBOs, foundations and grant-funded entities through project expenditure testing, procurement verification, close-out audits, compliance assessments and donor-specific reporting.
Audit and Assurance Services
Why Work With Moore Audit and Assurance
Our audit and assurance work combines technical rigour and commercially informed insights across diverse sectors.
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Comprehensive service offering
Partner-led teams with strong IFRS capability and audit experience
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Cross-functional expertise
Independent, risk-based methodology aligned to international standards
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Tailored, data-driven advice
Seamless access to tax, advisory and outsourced specialists when needed
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National presence
National footprint supported by the Moore Global network
Audit and Assurance insights
Speak to our Audit and Assurance team
Whether you require an audit, review, AUP engagement or donor-funded assurance, our teams can support you with clear, reliable and independent reporting.
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