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Auditing Services
Audit & Assurance Services
Enhancing trust. Strengthening transparency. Supporting confidence.
At Square Root, our audit and assurance services are designed to enhance the reliability of financial and operational information, strengthen governance, and build confidence among shareholders, regulators, lenders, and other stakeholders.
We combine technical rigor with a practical understanding of business risks to deliver independent, high-quality assurance that goes beyond compliance and adds real value to your organization.
Our Audit Philosophy
Our approach is built on four core principles:
Independence – Objective and unbiased assurance
Quality – Robust methodology aligned with international standards
Insight – Practical recommendations that improve processes and controls
Efficiency – Risk-focused audits that minimize disruption to your operations
We adopt a risk-based methodology, focusing on the areas that matter most to your business and stakeholders.
Our Services
1. Statutory Financial Statement Audits
We provide independent audits to support regulatory compliance and stakeholder confidence.
Audit of annual financial statements
Compliance with International Standards on Auditing (ISA)
Audits under local regulatory requirements
Group reporting and component audits
IFRS and local GAAP financial statement audits
Our audits are designed not only to express an opinion, but also to identify opportunities to strengthen financial reporting and internal controls.
2. Review & Limited Assurance Engagements
For organizations requiring a lower level of assurance, we provide:
Interim financial statement reviews
Limited assurance engagements
Agreed-upon procedures (AUP)
Certifications required by lenders, investors, or partners
3. Internal Audit & Risk Assurance
We help organizations strengthen governance, risk management, and internal control frameworks
Outsourced or co-sourced internal audit services
Risk-based internal audit planning and execution
Evaluation of internal control effectiveness
Process reviews and control improvement recommendations
Fraud risk assessment and control advisory
4. Audit Readiness & Financial Reporting Quality
We support organizations in preparing for external audits and improving reporting quality.
Pre-audit diagnostics and gap assessments
Financial statement review and technical support
Closing process improvement and documentation
Resolution of complex accounting and audit issues
5. Compliance & Regulatory Assurance
We provide independent assurance over specific regulatory or contractual requirements
Compliance audits
Donor or project audits
Contractual and concession audits
Verification of financial and operational information
Our Audit Approach
Our methodology follows a structured process:
Understanding your business and risks
Planning a tailored, risk-focused audit
Testing key financial and operational controls
Performing detailed analytical and substantive procedures
Communicating findings and value-added insights
We maintain open communication with management and governance bodies throughout the engagement.
Who We Serve
Corporates and multinational subsidiaries
SMEs and growing businesses
Joint ventures and project entities
NGOs and donor-funded organizations
Regulated entities and infrastructure projects
Investors and lenders requiring independent assurance
Why Square Root?
Big-firm audit experience and international standards
Strong expertise in IFRS and complex environments
Deep understanding of the Angolan regulatory and business landscape
Risk-focused, efficient, and practical audit approach
Commitment to independence, confidentiality, and professional integrity
Building Trust Through Independent Assurance
High-quality assurance strengthens credibility, improves governance, and supports better decision-making. At Square Root, we deliver audits that provide confidence to stakeholders and value to management.
Audit & Assurance Services
Enhancing trust. Strengthening transparency. Supporting confidence.
At Square Root, our audit and assurance services are designed to enhance the reliability of financial and operational information, strengthen governance, and build confidence among shareholders, regulators, lenders, and other stakeholders.
We combine technical rigor with a practical understanding of business risks to deliver independent, high-quality assurance that goes beyond compliance and adds real value to your organization.
Our Audit Philosophy
Our approach is built on four core principles:
Independence – Objective and unbiased assurance
Quality – Robust methodology aligned with international standards
Insight – Practical recommendations that improve processes and controls
Efficiency – Risk-focused audits that minimize disruption to your operations
We adopt a risk-based methodology, focusing on the areas that matter most to your business and stakeholders.
Our Services
1. Statutory Financial Statement Audits
We provide independent audits to support regulatory compliance and stakeholder confidence.
Audit of annual financial statements
Compliance with International Standards on Auditing (ISA)
Audits under local regulatory requirements
Group reporting and component audits
IFRS and local GAAP financial statement audits
Our audits are designed not only to express an opinion, but also to identify opportunities to strengthen financial reporting and internal controls.
2. Review & Limited Assurance Engagements
For organizations requiring a lower level of assurance, we provide:
Interim financial statement reviews
Limited assurance engagements
Agreed-upon procedures (AUP)
Certifications required by lenders, investors, or partners
3. Internal Audit & Risk Assurance
We help organizations strengthen governance, risk management, and internal control frameworks
Outsourced or co-sourced internal audit services
Risk-based internal audit planning and execution
Evaluation of internal control effectiveness
Process reviews and control improvement recommendations
Fraud risk assessment and control advisory
4. Audit Readiness & Financial Reporting Quality
We support organizations in preparing for external audits and improving reporting quality.
Pre-audit diagnostics and gap assessments
Financial statement review and technical support
Closing process improvement and documentation
Resolution of complex accounting and audit issues
5. Compliance & Regulatory Assurance
We provide independent assurance over specific regulatory or contractual requirements
Compliance audits
Donor or project audits
Contractual and concession audits
Verification of financial and operational information
Our Audit Approach
Our methodology follows a structured process:
Understanding your business and risks
Planning a tailored, risk-focused audit
Testing key financial and operational controls
Performing detailed analytical and substantive procedures
Communicating findings and value-added insights
We maintain open communication with management and governance bodies throughout the engagement.
Who We Serve
Corporates and multinational subsidiaries
SMEs and growing businesses
Joint ventures and project entities
NGOs and donor-funded organizations
Regulated entities and infrastructure projects
Investors and lenders requiring independent assurance
Why Square Root?
Big-firm audit experience and international standards
Strong expertise in IFRS and complex environments
Deep understanding of the Angolan regulatory and business landscape
Risk-focused, efficient, and practical audit approach
Commitment to independence, confidentiality, and professional integrity
Building Trust Through Independent Assurance
High-quality assurance strengthens credibility, improves governance, and supports better decision-making. At Square Root, we deliver audits that provide confidence to stakeholders and value to management.