Statutory financial statement audit
ISA-based audit of annual or consolidated financial statements, including planning, materiality, risk assessment, evidence, completion and an appropriately authorised auditor’s report.
Audit & Assurance
Independent work that strengthens confidence.
Risk-led audit and assurance services built around professional judgement, sufficient appropriate evidence, clear reporting and practical follow-through.
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Scope and purpose
FST scopes each engagement around the reporting framework, intended users, material risks, independence requirements and evidence needed to support a defensible conclusion.
Voluntary financial statement audit
Independent financial statement audit commissioned by owners, lenders, investors, donors or governance bodies where no statutory requirement applies.
Limited assurance & review engagements
Proportionate procedures and reporting that provide limited assurance over specified financial or non-financial information under an agreed reporting framework.
Agreed-upon procedures
Precisely defined procedures over transactions, balances, controls or compliance matters, with factual findings reported to the intended users.
Internal audit
Risk-based plans and focused assignments assessing governance, risk management, controls and operational performance, with tracked corrective actions.
Internal controls assurance
Independent evaluation and testing of control design and operation across financial reporting, operations, compliance and technology-dependent processes.
Operational & process audit
Evidence-led review of workflows, responsibilities, performance, hand-offs, safeguards and root causes affecting economy, efficiency and effectiveness.
Grant, donor & project audit
Audit or assurance over funded-project expenditure, eligibility, procurement, co-financing, outputs and donor-specific reporting requirements.
NGO & voluntary organisation audit
Financial statement, governance, restricted-fund and programme-accountability work adapted to charities, voluntary organisations and mission-led entities.
Compliance & regulatory audit
Independent testing against defined laws, licence conditions, policies, contractual requirements or regulatory frameworks within the agreed scope.
Systems & data audit
Review of access, change management, processing controls, data integrity, interfaces, reconciliations and technology-supported reporting evidence.
Fraud-risk & special-purpose review
Targeted fact-finding, transaction testing and control analysis where suspected irregularities or heightened fraud risks require a carefully defined mandate.
Audit readiness & remediation
Pre-audit diagnostics, working-paper preparation support, balance substantiation, evidence mapping and structured closure of prior findings without assuming management responsibility.
Audit committee & governance reporting
Clear communication of significant risks, findings, judgements, control observations, unresolved matters and action ownership to those charged with governance.
Expected deliverables and decisions
Usable deliverables, source-linked evidence and named review points.
- A conclusion supported by documented evidence
- Clear reporting for the intended users
- Significant risks and findings made visible
- Actions assigned without compromising independence
Request a scope review
Send the service, deadline and records already available.
FST will confirm the deliverables, information required, review sequence and responsible professional route.
Book a Scope Call