ABOUT
LECA AUDIT AND ASSURANCE
capabilities
in brief
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
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CONTACTS
4th Floor Mohammadi Plaza, Shahr-eNaw Kabul, Afghanistan
T: +93 (0) 731 505 065 | +93 (0) 773 030 741
E: Info@leca.af
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