Independence & ethics
We accept engagements only after conflict checks and a clear understanding of scope. Throughout the audit, independence, confidentiality, and ICPAU standards govern how we work.
SERVICES
External Audit
Statutory and regulatory external audits so boards, regulators, donors, and lenders can rely on your reporting — executed with disciplined methodology, professional scepticism, and clear communication to management and the audit committee.
Rigorous assurance for organisations that answer to shareholders, regulators, and the public.
An audit is more than a year-end exercise. It is an independent examination of evidence behind the numbers, designed to reduce the risk that financial statements are materially misstated. Kisaka & Company performs that work under ICPAU ethical and technical requirements, with reporting aligned to the applicable framework — including IFRS where relevant — so stakeholders can compare and rely on your results.
We invest time up front to understand your business, IT environment, and key judgements, then tailor procedures to the risks that matter. Throughout the engagement you hear from experienced practitioners: timely updates on findings, practical suggestions on controls and disclosures, and a file that is complete enough to withstand regulatory or peer review.
At a glance
What you can expect when Kisaka & Company is appointed as your auditor or assurance provider.
Standards-aligned reporting
Financial statement audits are planned and executed with reference to International Standards on Auditing (ISAs) and reporting frameworks your users expect, including IFRS-based financial statements.
Partner-led delivery
Significant judgements, estimates, and going concern conclusions are discussed with engagement leadership. You are not handed off to an anonymous processing line at year-end.
Audit and assurance services
Illustrative scope — the exact services available depend on your entity type, governance, and independence rules. We confirm deliverables in an engagement letter before work begins.
Statutory & regulatory audit
Annual and other period-end audits of financial statements for companies, subsidiaries, and entities subject to the Companies Act, sector regulators, or listing-style reporting expectations.
Discuss scopePublic sector & donor-funded entities
Assurance over financial statements and compliance reporting where ministries, project units, NGOs, or development partners require an independent auditor’s opinion or agreed procedures.
Discuss scopeGroup reporting & component work
Component audits, specified procedures for group reporting packages, and coordination with parent auditors or consolidation teams for multi-entity structures.
Discuss scopeAgreed-upon procedures & special reports
Limited assurance engagements and factual findings reports where lenders, donors, or boards need targeted comfort on balances, uses of funds, or covenants rather than a full audit opinion.
Discuss scopeControls & internal governance reviews
Reviews of design and operation of controls over financial reporting, IT general controls, and segregation of duties — often combined with audit planning or requested by audit committees ahead of change programmes.
Discuss scopeIFRS, first-time adoption & disclosure support
Technical support on accounting policies, estimates, impairment, revenue recognition, and note drafting so your financial statements are complete and consistent before sign-off.
Discuss scopeHow we run the engagement
A predictable cadence reduces disruption to finance teams and gives the audit committee visibility before the opinion date.
01
Planning & risk assessment
We understand the entity, environment, systems, and controls that affect financial reporting; identify significant transactions, balances, and disclosures susceptible to material misstatement; and design responses so fieldwork targets each assessed risk cleanly.
02
Fieldwork & evidence
We execute substantive procedures and selective tests of controls where they add assurance; obtain confirmations and evidence supporting estimates and judgements; and document procedures so reviewers can re-perform the path from risk to conclusion.
03
Completion & governance
We complete going concern, related party, subsequent event, and misstatement-clearance procedures; meet those charged with governance on significant findings; and resolve independence, fee, and documentation matters before the engagement partner signs.
04
Reporting & file sign-off
We issue the audit opinion and other required communications to users, boards, regulators, or donors; complete structured quality and partner review of the file; and archive workpapers under retention rules that protect confidentiality and access.
Insights and perspectives
Selected reading on assurance quality, governance, and themes we see in boards and finance teams across East Africa.
Assurance tailored to your sector
Whether you operate in the public sector, financial services, agriculture, energy, or the not-for-profit space, we tailor audit procedures to the risks and reporting frameworks that matter in your industry — without losing sight of independence and quality.
How we make an impact
Examples of the kinds of outcomes we work toward with clients — from clearer reporting to stronger controls.
Commitment to quality
We invest in training, review, and consistent documentation so every engagement reflects the standard our name carries. As reporting and technology evolve, we continue to refine how we gather evidence, communicate findings, and support boards in their oversight role.
See what sets us apartPartner-led assurance
Assurance engagements are led by partners with deep experience in statutory audit and international firm backgrounds. You work directly with decision-makers who understand both technical standards and the Ugandan context.
The services described on this page are illustrative of our experience and capabilities. Certain engagements may be limited by independence rules, conflict checks, or the facts and circumstances of your organisation. We will confirm scope and eligibility before accepting an appointment.
Let’s connect
Discuss timelines, scope, and how we can support your next audit cycle or special assurance need.