Trust in the quality and true and fair view of the financial statements is one of the cornerstones of decision-making in the capital markets.
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One key aspect of the role of the independent auditor is to provide investors, creditors and other stakeholders with an independent view and responsible judgements on these financial statements.
In order to provide a qualitative independent opinion on financial statements, an auditor must combine a professional knowledge of audit principles, an awareness of the global business environment, and an understanding of systems, processes and controls that are key to the financial reporting process. Moreover, the auditor’s judgments must be rooted in an in-depth understanding of each client’s industry value drivers, competitive positioning and marketplace practice.