Kohana Risk Review

Audit process

From scoping call to signed opinion

A practical map of how financial auditing work proceeds at Kohana Risk Review—useful whether you are commissioning a first audit or changing auditors mid-cycle.

  1. Scoping conversation

    We ask for year-end date, legal entities, inventory materiality, and prior-year findings. You receive a document request list before any fee is locked.

  2. Engagement letter

    Materiality approach, independence confirmations, deliverable dates, and fee schedule sit in one letter. Planning deposit invoiced on signature.

  3. Planning memo

    Risk assessment for revenue, purchases, inventory, and cash. Sample sizes and walkthrough targets are set before the first on-site day.

  4. Fieldwork

    Ledger extracts, vouching, confirmations, and inventory observation. Controllers get a running list of open items rather than a surprise dump at the end.

  5. Clearance & signing

    Draft findings discussion, adjusting entries agreed, management letter finalised, auditor’s report signed for the intended users.

Ready to place your entity on the calendar?

Browse engagement types or write with your year-end date—we will reply with a scoping outline.

View engagements Request estimate