Audit and Assurance is one of the most important risk management practices that businesses engage in regularly.  Auditing is designed to order provide an extra level of control over the books of accounts and operations of the business. This oversight improves business operations and leads to better planning and budgeting of the business. Annual Financial audits are a requirement for statutory compliance according to the Companies Act for some public and private companies.

At Josiah, Salah and Associates, we undertake auditing and assurance engagements for our clients and issue independent audit reports in accordance with the statutory requirements and International Auditing Standards. We ensure our clients derive maximum value both from the process of auditing and the reporting and feedback. Apart from the specific statutory and specialized need for auditing, our clients believe audit and assurance process and reports aid in determining the status of their business operations, status of books of accounts, the correct and verifiable financial position. Independent audit opinion aids in attracting new investments and financing for new projects and business operations.

In favor of our expertise and experience, we specifically carry out the following:

Statutory Annual Audits

This is a legal requirement.  It involves verification and review of an organization’s financial statements against books of accounts and original records to determine if the organization has kept proper books of accounts and the financial statements provide a fair and accurate representation of its financial position.

Statutory Annual Audits are required by law for some businesses and are used for determination of taxes and dividends among other uses. The audit reports are usually addressed to the members or shareholders of the organization.

We undertake Statutory Annual Audit for our clients and aspire to add value through the audit process, feedback in management letter and the independent audit opinion.

Internal Audits and Special Audits 

Internal Audits and Special Audits are management tools designed to manage enterprise risk.

We undertake internal audit as consulting and objective assurance activity designed to improve an organization’s operations and add value. Organizations utilize internal audit as a tool to accomplish strategic objectives. This is achieved by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.

Our Internal Audit services aid senior executives and boards manage business risks through improved efficiency and performance.

Transaction Audits

Transactional Audits include project audits, due diligence audits for merger acquisitions and joint venture audits. These audits are specifically targeted and are procured by the management, Board or outside parties in order to satisfy themselves on the accuracy, completeness and appropriateness of records related to specific business, project or group. These audits are also useful in dispute resolution and in cases of litigation.

We provide transactional audits either as stand-alone audit engagements as a firm or through creation of a syndicate of firms when extra capacity is required.

Voluntary Audits of Financial Statements

A voluntary audit provides an independent assessment of financial statements, management, and controls. It is particularly useful in delegating the running of a business to a management team; selling the business; or in evaluating investment. Voluntary audits can also help get financial processes into proper shape before a business meets the criteria for a statutory audit.

Our voluntary audit service is tailored to enhance the controls of the organization, provide feedback to management and aid statutory audits in providing comprehensive objective assurance. We engage in voluntary audit with specific with objective of enhancing value for our clients, reducing business risk, and promoting effective business controls.

Our Contacts

  • +254 725 018 830 / +254 780 018 830


  • Kenyatta Ave, Hughes Building, Second Floor, Suite 1

  • P. O Box 5360 - 00100, Nairobi - Kenya

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