Audit & Assurance Services
Taxation & Corporate Laws Services
Advisory
Services
Know About Us
We have been providing professional services to the public, private and development sectors for more than a decade. Initially, it was registered with The Institute of Chartered Accountants of Nepal (ICAN) in 2004 AD as S. Sharma & Associates……..
We are one of the #Emerging Accounting Firms in Nepal.
Frequently Asked Questions
The role of internal audit is to provide independent assurance that an organization’s risk management, governance and internal control processes are operating effectively. The scope and objective of internal auditing vary widely and depend on the size and structure of the entity
and the requirements of its management.
Internal auditing is an appraisal activity established within an entity as a service to the management. The requirement of internal auditing is determined by the organization policy, necessity of the management and regulatory requirement. It may not be mandatory for all the entity to have internal auditing.
The role of internal auditing is determined by management and its objectives differ from those of the external auditor who is appointed to report independently of the financial statements.
The internal audit function’s objective vary according to management’s requirements. The external auditor’s primary concern is whether the financial statements are free of material misstatements.
