Auditing Services

Statutory and special audits involve various requirements and raise questions for all companies, whether they are sole proprietorships subject to an audit, family-owned companies or publicly traded global corporations. What is important during statutory and special audits are the expectations of shareholders, capital lenders and other stakeholders.

In this context, statutory audits and special audits contribute greatly to the correctness of accounting, including financial reporting, and to the compliance with statutory provisions. This strengthens the trust and confidence among your stakeholders in your reporting.

Statutory and special audits according to your individual requirements

Companies differ not only in regard to industry, level of internationalisation and size (revenue, number of employees etc.), but also in history, ownership or management and corporate culture. We consider all such factors when auditing your financial statements.

We extensively examine your business processes and analyse the potential for improvement not only in accounting. We can also help identify critical points in your organisational and IT-supported processes and make the strengths and weaknesses of your financial statement preparation process more transparent.

We are well-versed with regional particularities and their impact on the audit of your financial statements

Our audit services meet your individual requirements and expectations, taking into account statutory provisions. This means not only maintaining the desired quality level, but also complying with standards and regulations applicable in any location where you conduct business. We can offer you financial statement audit services according to the local

Our experts will assist you beyond the audit of financial statements

Our colleagues have completed extensive and rigorous training that takes into account the individual particularities of our clients, such as industry, family ownership, capital market orientation etc. This allows them to address individual client needs and company aspects during the audit in a comprehensive manner.

Further information on our audit services

Serviços Moçambique is your expert for all audit areas:
audit of annual and consolidated financial statements
statutory special audits

With our risk-oriented approach, we offer you more than merely auditing the correctness of your transactions. Whether an audit of annual accounts of a family-owned limited or an audit of consolidated accounts of a large multinational – for us, audit is not humdrum work in line with statutory requirements, nor an automated, anonymous process. Every audit of annual and consolidated financial statements is tailored to the individual requirements of your company.

Using state approved audit software, meeting the strictest legal requirements is just as understood as an early identification of red flag issues. An efficient audit of annual and consolidated financial statements distinguished itself by avoiding unpleasant surprises – and we want to protect you from such disclosures.

Although voluntary audits are not prescribed by the Mozambican law, they can contribute to the success of your company. The scope of information your stakeholders require has significantly changed both in quantitative and qualitative terms. To ensure that you meet the (ever) stricter company reporting requirements, we offer you with our voluntary audit a number of modern additional services.

Voluntary audit for reliable reporting

The commissioning of a voluntary audit despite the absence of an audit obligation does not have to be contradictory. An auditor's assessment of the correctness of company accounts is an invaluable source of support for shareholders and supervisory bodies, helping them fulfil their monitoring function. Voluntary audits can also be employed to confirm the reliability of your financial statements to your financial partners.

For capital market-oriented companies and others alike, the reliability of your external reporting is of particular importance. With voluntary audits, Serviços Moçambique can help you avoid misstatements in your monthly, quarterly or semi-annual reports, thus looking out for the best interests of all stakeholders.

Voluntary audit – all central figures at a glance

Reliable financial information is becoming more and more important in various situations, whether negotiating a contract or complying with agreements. For example, a new bank loan agreement requiring the borrower to adhere to certain covenants and regularly report certain financial ratios. Other examples include correct interim balance sheet within transactions or the quality of your IT or risk management systems. In our voluntary audits, we adjust our audit services to your needs:
Content: What kind of information is required?
Reliability: What degree of reliability of the audit outcome is necessary?
Expectations: What are the information needs of the stakeholders?

Audits tailored to your individual needs

Based on the needs analysis, we perform comprehensive voluntary audits, individually agreed upon audit activities or provide you with expert opinions. These provide a sound basis for your and your stakeholders’ future decision-making and ensure compliance with statutory requirements and contractual arrangements. In doing so, we take into account economic feasibility aspects and competitive costs.

In the scope of our audit activities, we get to know your company “inside out”. In this process, we also pinpoint critical areas that can be flagged as risky to the success of your business.

Our audit experts advise you comprehensively and individually, e.g. on the following matters:
Audit reviews
Business process and internal control system audits
Audit of risk management and monitoring systems
Audit of Compliance Management Systems
Audit of restructuring concepts
IT audits
Embezzlement audits

Further audits:
Creditworthiness reviews and audit of security deposit holdings
Audits of environmental reports and environmental information systems
Green Dot recycling audits (DSD audits)