Christa Swart

Director | ASL Group

Our proficient team strive to remain at the forefront of an ever-changing environment  – ensuring our clients are provided with service delivery of the highest standard.

Statutory and voluntary audits, independent reviews and bespoke agreed upon procedures are the mainstay of our services.

These various assurance services are each uniquely designed to provide stakeholders with the required level of assurance regarding aspects of either financial reporting, internal control or corporate governance. The level of assurance can be determined by either legislation, regulations or agreements. 

(Please refer to a table below for a detailed breakdown of the differences between the relevant services.)

Through our commitment to efficiency and quality of the highest standard, we strive to provide our clients with a tailor-made service offering which not only provides them with the necessary peace of mind, but also aims to add the maximum benefit to their valued business.

Audit Independent review Agreed upon procedures
Positive assurance “… the financial statements present fairly, in all material respects, the financial position, financial performance …” Negative assurance “… nothing has come to our attention that causes us to believe that the financial statements do not give a true and fair view…” Specific assurance on a set of predetermined procedures performed.
Various audit standards. Only one standard. Only one standard.
Evaluate internal control and provide recommendations for improvement of management attention. No reference to internal control. n/a
Specific consideration of misstatements due to fraud or error. No reference to fraud or error. n/a

We are a dynamic team and operate within a training office environment. We are committed to the growth and development of our staff, and take pride in being named one of the best training offices in the country.

Let us provide you with peace of mind in order to enable you to focus on what you do best – business.

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Assurance is two thirds of success – Proverb