Our audit approach is supported by the core objective of audit of financial statements; which is to express an independent opinion on whether the financial statements as a whole have been prepared in accordance with International Financial Reporting Standards (IFRS) to give a true and fair view of the financial position and results of the entity. In order to achieve the objective (and to express an opinion), we perform our audit in accordance with International Standards on Auditing.

We believe that independent auditors perform the valuable role of being a trusted intermediary between the providers of business information and the users of that information.

PKF AHKC provides the following audit and assurance related services:

• External audit of financial statements as per local statutory requirements
• Review of financial statements
• Agreed upon procedures engagements as per ISRS 4400
• Special purpose audits
• IFRS reporting
• Cost audits
• Audit of retirement benefit plans
• Certifications and attestation under relevant laws and regulations