Auditing is a complex process, which requires significant effort from the audited entity and its team.
The need for quality assurance over financial reports is critical to investors' decision making. The auditor's role is central to bringing the gap between the company and its stakeholders, providing the reassurance and confidence.
Our risk based audit approach enables us to deliver quality professional services and excellence that our clients and the public expect. Our audit approach is consistently applied, while providing the flexibility to render tailored services according to our clients' needs. We adhere to highest standards, of independence, professional competence, professional integrity and confidentiality.
The experience of our audit team, across various industries and sectors, enables LECA to focus on key areas of risk, potential areas of fraud and internal control deficiencies. We have experience of performing audit engagements in banking and finance, internet and telecommunications, manufacturing, media, food and agriculture, construction, sports, not-for-profit, pharmaceuticals, aviation and general business services.
"Always deliver more than expected" (Larry Page, Founder of Google)
HOW LECA CAN HELP
Statutory audit
Audit engagements performed in line with International Standards on Auditing for IFRS financial statements. We leverage a robust audit methodology which is developed by the Morison Global methodologists and apply a comprehensive system of quality management to ensure a transparent and agile audit process.
Internal audit
We leverage Global Internal Audit Standards to provide internal audit services focusing on processes ranging from cash management to procurement to financial reporting across a variety of sectors including telecommunications, finance, not-for-profit.
Agreed upon procedures
Agreed upon procedures are limited scope procedures focusing on a specific aspect of company processes and operations, for example an inventory count or an asset valuation. These could form an input into larger engagement or remain as stand-alone projects.
Special purpose audits
Special purpose audits can include IT, cost, management, project and programme audits and are dependent on the specific requirements of the client although are always focused on providing assurance over specific items and transactions. Our team is well-versed in assessing client needs and developing tailored audit programmes as well as providing audit services in accordance with donor requirements.
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personal approach
We listen to our client needs carefully, build an understanding of their operational environment, corporate culture and internal processes to ensure that the audit plan and delivery are tailored to their specific circumstances.
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agile delivery
At LECA we strive to be responsive and adaptable to the change of client priorities and circumstances. Our audit approach embeds flexibility to cater for any obstacles that might need to be tackled.
PROfessional team
Our team, lead by an engagement partner and supported by a quality assurance reviewer, has extensive auditing experience with in-depth understanding of the audit process, methodology and approach.
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WHY LECA?
Some of our projects
2024
Aga Khan Foundation
LECA performed UNDP-HACT Project Audit for HACT-Livelihood promotion in Tajik Afghan Cross Border Areas (LITACA) project.
2023-2024
Roots of Peace
LECA performed a UNDP micro-assessment and UNDP-HACT project audit.
2022-2024
Equality for peace and development organisation (EPDO)
LECA performed a project audit for period from March 2022 to 18 February 2023 and project audit services for the SIDA project the period between 14 December 2022 to 15 December 2023.
2021-2024
Afghanistan Research and Evaluation Unit Organization (AREU)
LECA performed audit services for periods ended 31 December 2021, 31 December 2022, 31 December 2023.
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2022-2023
Bank of Afghanistan
LECA performed audit services for periods ended 30 September 2022, 31 December 2022, 31 March 2023, 30 June 2023, 30 September 2023 and 31 December 2023.
2013-2018 / 2022-2023
Azizi Bank
LECA performed annual statutory audits between 2013 to 2018 and audits for periods ended 30 September 2022, 31 December 2022, 31 March, 30 June and 30 September and 31 December 2023.
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2019
Relief International
LECA performed internal audit services for the year ended 31 December 2018.
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2019
Dawi Oil
Inventory evaluation services
2015-2019
MTN International
MTN International is multinational listed Telecommunication Operator Headquartered registered in South Africa. It is operating an OPCO in Afghanistan for which LECA has performed the statutory audit for the years ended 31 December 2015, 2016, 2017 and 2018.
2018
International Chamber of Commerce
ICC is the world’s largest business organization representing more than 6.5 million companies and holds a UN Observer Status. LECA performed external audit for the years ended 31 December 2017, 2018, and 2019.
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2018
Afghanistan Football Federation (AFAP)
LECA performed external audit service for the year ended 31 December 2017.
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2014-2017
Wasel Telecom
Wasel Telecom is a telecommunication company and a subsidiary of Al-Ghurair Telecom UAE. LECA performed the audit for the years between 2014 and 2017.