‫‪Audit‬‬

‫‪university‬‬‫‪junior‬‬ ‫‪including‬‬ ‫‪staff,‬‬ ‫‪professional‬‬ ‫‪All‬‬
‫‪as‬‬‫‪well‬‬ ‫‪as‬‬ ‫‪managers,‬‬ ‫‪and‬‬ ‫‪partners‬‬ ‫‪all‬‬ ‫‪Also,‬‬ ‫‪graduates.‬‬
‫‪of‬‬‫‪many‬‬ ‫‪accountants,‬‬ ‫‪qualified‬‬ ‫‪are‬‬ ‫‪supervisors‬‬ ‫‪most‬‬
‫‪Egyptian‬‬‫‪equivalent‬‬ ‫‪or‬‬ ‫‪qualifications‬‬ ‫‪high‬‬ ‫‪have‬‬ ‫‪whom‬‬
‫‪and‬‬‫‪experience‬‬ ‫‪extensive‬‬ ‫‪have‬‬ ‫‪and‬‬ ‫‪qualifications‬‬
‫‪accounting‬‬‫‪largest‬‬ ‫‪the‬‬ ‫‪with‬‬ ‫‪experience‬‬ ‫‪work‬‬ ‫‪previous‬‬
‫‪working‬‬‫‪firms‬‬ ‫‪consulting‬‬ ‫‪management‬‬ ‫‪and‬‬ ‫‪institutions‬‬
‫‪and‬‬‫‪companies‬‬ ‫‪multinational‬‬ ‫‪auditing‬‬ ‫‪of‬‬ ‫‪field‬‬ ‫‪the‬‬ ‫‪in‬‬
‫‪activities‬‬‫‪various‬‬ ‫‪in‬‬ ‫‪involved‬‬ ‫‪activities‬‬ ‫‪Local‬‬ ‫’‪companies‬‬
‫‪as:‬‬‫‪such‬‬
‫‪activities‬‬‫‪production‬‬ ‫‪and‬‬ ‫‪Industrial‬‬ ‫▪‬
‫‪activities‬‬‫‪Commercial‬‬ ‫▪‬
‫‪estate‬‬‫‪real‬‬ ‫‪and‬‬ ‫‪construction‬‬ ‫‪-‬‬ ‫‪Contracting‬‬ ‫▪‬
‫‪development‬‬
‫‪tourism‬‬‫‪and‬‬ ‫‪Hotels‬‬ ‫▪‬
‫‪computer‬‬‫‪and‬‬ ‫‪information‬‬ ‫‪communication,‬‬ ‫‪Wireless‬‬ ‫▪‬
‫‪technology‬‬
‫‪institutions‬‬‫‪financial‬‬ ‫‪and‬‬ ‫‪Banks‬‬ ‫▪‬
‫‪services‬‬‫‪oilfield‬‬ ‫‪and‬‬ ‫‪exploration‬‬ ‫‪Petroleum‬‬ ‫▪‬
‫‪offices‬‬‫‪representative‬‬ ‫‪and‬‬ ‫‪branches‬‬ ‫‪company‬‬ ‫‪Foreign‬‬ ‫▪‬
‫‪charities‬‬‫‪and‬‬ ‫‪associations‬‬ ‫‪Social‬‬ ‫▪‬
‫‪activities‬‬‫‪Service‬‬ ‫▪‬
‫‪review‬‬‫‪of‬‬ ‫‪Method‬‬
‫‪Egyptian‬‬‫‪the‬‬ ‫‪to‬‬ ‫‪according‬‬ ‫‪out‬‬ ‫‪carried‬‬ ‫‪is‬‬ ‫‪review‬‬ ‫‪Our‬‬
‫‪and‬‬‫‪examination‬‬ ‫‪and‬‬ ‫‪review‬‬ ‫‪limited‬‬ ‫‪for‬‬ ‫‪standards‬‬
‫‪Egyptian‬‬‫‪the‬‬ ‫‪of‬‬ ‫‪light‬‬ ‫‪in‬‬ ‫‪and‬‬ ‫‪tasks,‬‬ ‫‪verification‬‬ ‫‪other‬‬
‫‪steps.‬‬‫‪following‬‬ ‫‪the‬‬ ‫‪through‬‬ ‫‪applied,‬‬ ‫‪laws‬‬
‫‪review:‬‬‫‪the‬‬ ‫‪Planning‬‬ ‫‪1-‬‬
‫‪ensure‬‬‫‪to‬‬ ‫‪plan‬‬ ‫‪audit‬‬ ‫‪appropriate‬‬ ‫‪an‬‬ ‫‪develop‬‬ ‫‪We‬‬
‫‪time.‬‬‫‪on‬‬ ‫‪process‬‬ ‫‪audit‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪implementation‬‬ ‫‪optimal‬‬
‫‪the‬‬‫‪with‬‬ ‫‪held‬‬ ‫‪are‬‬ ‫‪meetings‬‬ ‫‪stage,‬‬ ‫‪this‬‬ ‫‪at‬‬ ‫‪And‬‬
‫‪to‬‬‫‪office‬‬ ‫‪the‬‬ ‫‪at‬‬ ‫‪company‬‬ ‫‪client‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪management‬‬
‫‪the‬‬‫‪work,‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪understanding‬‬ ‫‪proper‬‬ ‫‪the‬‬ ‫‪out‬‬ ‫‪find‬‬

‫‪as‬‬‫‪systems,‬‬ ‫‪control‬‬ ‫‪internal‬‬ ‫‪used,‬‬ ‫‪system‬‬ ‫‪accounting‬‬
‫‪applied‬‬‫)‪hierarchy‬‬ ‫‪(job‬‬ ‫‪system‬‬ ‫‪reporting‬‬ ‫‪the‬‬ ‫‪as‬‬ ‫‪well‬‬
‫‪we‬‬‫‪stage,‬‬ ‫‪that‬‬ ‫‪of‬‬ ‫‪end‬‬ ‫‪the‬‬ ‫‪At‬‬ ‫‪company.‬‬ ‫‪client‬‬ ‫‪the‬‬ ‫‪within‬‬
‫‪review,‬‬‫‪of‬‬ ‫‪areas‬‬ ‫‪main‬‬ ‫‪the‬‬ ‫‪define‬‬ ‫‪to‬‬ ‫‪ability‬‬ ‫‪the‬‬ ‫‪have‬‬ ‫‪will‬‬
‫‪define‬‬‫‪to‬‬ ‫‪as‬‬ ‫‪well‬‬ ‫‪as‬‬ ‫‪audit,‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪timing‬‬ ‫‪and‬‬ ‫‪nature‬‬ ‫‪the‬‬
‫‪to‬‬‫‪addition‬‬ ‫‪in‬‬ ‫‪approach‬‬ ‫‪methodological‬‬ ‫‪effective‬‬ ‫‪an‬‬
‫‪the‬‬‫‪out‬‬ ‫‪carry‬‬ ‫‪to‬‬ ‫‪team‬‬ ‫‪audit‬‬ ‫‪qualified‬‬ ‫‪a‬‬ ‫‪selecting‬‬
‫‪tasks.‬‬‫‪audit‬‬ ‫‪required‬‬
‫‪review:‬‬‫‪Periodic‬‬ ‫‪2-‬‬
‫‪the‬‬‫‪on‬‬ ‫‪details‬‬ ‫‪more‬‬ ‫‪obtain‬‬ ‫‪we‬‬ ‫‪phase,‬‬ ‫‪this‬‬ ‫‪During‬‬
‫‪client‬‬‫‪the‬‬ ‫‪of‬‬ ‫‪systems‬‬ ‫‪financial‬‬ ‫‪and‬‬ ‫‪systems‬‬ ‫‪operating‬‬
‫‪documents,‬‬‫‪study‬‬ ‫‪and‬‬ ‫‪understand‬‬ ‫‪also‬‬ ‫‪We‬‬ ‫‪company.‬‬
‫‪control‬‬‫‪internal‬‬ ‫‪and‬‬ ‫‪system‬‬ ‫‪accounting‬‬ ‫‪the‬‬ ‫‪evaluate‬‬
‫‪into‬‬‫‪taken‬‬ ‫‪be‬‬ ‫‪should‬‬ ‫‪that‬‬ ‫‪points‬‬ ‫‪the‬‬ ‫‪and‬‬ ‫‪systems,‬‬
‫‪perform‬‬‫‪also‬‬ ‫‪We‬‬ ‫‪phase.‬‬ ‫‪planning‬‬ ‫‪the‬‬ ‫‪during‬‬ ‫‪account‬‬
‫‪as‬‬‫‪systems‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪performance‬‬ ‫‪the‬‬ ‫‪ensure‬‬ ‫‪to‬‬ ‫‪tests‬‬
‫‪specified.‬‬
‫‪control‬‬‫‪internal‬‬ ‫‪the‬‬ ‫‪of‬‬ ‫‪evaluation‬‬ ‫‪the‬‬ ‫‪on‬‬ ‫‪Based‬‬
‫‪we‬‬‫‪tests,‬‬ ‫‪transaction‬‬ ‫‪of‬‬ ‫‪results‬‬ ‫‪the‬‬ ‫‪and‬‬ ‫‪systems‬‬
‫‪the‬‬‫‪review‬‬ ‫‪to‬‬ ‫‪work‬‬ ‫‪our‬‬ ‫‪of‬‬ ‫‪nature‬‬ ‫‪the‬‬ ‫‪determine‬‬
‫‪year.‬‬‫‪the‬‬ ‫‪of‬‬ ‫‪end‬‬ ‫‪the‬‬ ‫‪at‬‬ ‫‪statements‬‬ ‫‪financial‬‬ ‫‪customer’s‬‬
‫‪the‬‬‫‪at‬‬ ‫‪work‬‬ ‫‪our‬‬ ‫‪of‬‬ ‫‪most‬‬ ‫‪out‬‬ ‫‪carry‬‬ ‫‪we‬‬ ‫‪point,‬‬ ‫‪this‬‬ ‫‪at‬‬ ‫‪And‬‬
‫‪year.‬‬‫‪the‬‬ ‫‪of‬‬ ‫‪end‬‬
‫‪and‬‬‫‪financial‬‬ ‫‪the‬‬ ‫‪includes‬‬ ‫‪which‬‬ ‫‪audit,‬‬ ‫‪internal‬‬ ‫‪The‬‬ ‫‪3-‬‬
‫‪that:‬‬‫‪ensure‬‬ ‫‪to‬‬ ‫‪audit,‬‬ ‫‪operational‬‬
‫‪protection.‬‬‫‪Asset‬‬ ‫➢‬
‫‪systems.‬‬‫‪control‬‬ ‫‪internal‬‬ ‫‪of‬‬ ‫‪Evaluation‬‬ ‫➢‬
‫‪and‬‬‫‪plans,‬‬ ‫‪policies,‬‬ ‫‪laws,‬‬ ‫‪with‬‬ ‫‪Compliance‬‬ ‫➢‬
‫‪procedures.‬‬
‫‪control.‬‬‫‪and‬‬ ‫‪management‬‬ ‫‪Risk‬‬ ‫➢‬
‫‪evaluation.‬‬‫‪performance‬‬ ‫‪Quality‬‬ ‫➢‬
‫‪review:‬‬‫‪Final‬‬ ‫‪4-‬‬
‫‪the‬‬‫‪by‬‬ ‫‪prepared‬‬ ‫‪statements‬‬ ‫‪financial‬‬ ‫‪the‬‬ ‫‪stage,‬‬ ‫‪this‬‬ ‫‪At‬‬
‫‪our‬‬‫‪submit‬‬ ‫‪inquiries,‬‬ ‫‪make‬‬ ‫‪We‬‬ ‫‪reviewed.‬‬ ‫‪are‬‬ ‫‪customer‬‬
‫‪any‬‬‫‪identify‬‬ ‫‪to‬‬ ‫‪tests‬‬ ‫‪limited‬‬ ‫‪conduct‬‬ ‫‪and‬‬ ‫‪observations,‬‬

changes that occurred in the internal control and
accounting systems during the remainder of the period
after the periodic visit. Then we implement the
selected audit procedures established to obtain
appropriate assurance about the integrity of the
financial statements and form an opinion on these
financial statements.
5- Report on the financial statements:
In light of the information and audit results that
emerge from us during the various audit stages, we
issue an audit report on our part on these financial
statements.
6- Management speech:
We prepare a letter to senior management at the end
of our visit to conduct the periodic review, and we also
give our recommendations on weaknesses in
accounting systems, internal control systems, and
other aspects.
This would put our clients in the hands of constructive
advice and opinion in order to improve the accounting
system and internal control systems to help
management achieve the company’s goals effectively.
7- Constant contact with the customer:
We are keen on continuing contact with the
management of the client company until we are aware
of any developments and providing the client
periodically with the latest developments in the areas
of industrial activity, laws, accounting standards and
any other fields related to the customer.