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1. Statutory Audit

A statutory audit is a legally required review of true and fair presentation of a company’s financial statements and records. Statutory audit is generally called as external audit in most of the countries. Spectrum performs audit of the financial statements of its clients under its auditing division, Spectrum Auditing and it is listed in many of the free zones, banks and other financial institutions in United Arab Emirates.

We conduct our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

We perform procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected by us depend on our judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.