A scoped brief
The business question, reporting recipient, period, locations and boundaries of the proposed work.
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Assurance needs clarity before it needs a checklist
The right review. The right evidence. A useful next step.
Dubai & UAE · Defined scope · Evidence-led reporting
A CLEAR STARTING POINT
Audit and related advisory services answer different business questions. A&A helps Dubai and UAE businesses define the review they need, prepare the relevant records and agree reporting responsibilities before the engagement begins.
A request for audited accounts, concerns about a process and a suspected payment error need different work. Use the service directory to identify a starting point, then confirm the required report and intended recipient with our team.
Service availability, licensing, independence and authority-specific approvals must be confirmed for the actual engagement. Do not treat this directory as evidence of a statutory audit licence or a guaranteed reporting outcome.
TEN SPECIALIST SERVICE AREAS
Prepare for an independent financial statement opinion.
Explore service ↗02Review governance, risks and selected internal controls.
Explore service ↗03Prepare accounts, schedules and explanatory notes.
Explore service ↗04Resolve accounting treatments and reporting gaps.
Explore service ↗05Examine workflow, bottlenecks and process performance.
Explore service ↗06Test evidence against agreed requirements.
Explore service ↗07Assess the design and operation of financial controls.
Explore service ↗08Examine a specific concern through authorised evidence.
Explore service ↗09Validate overpayments and track approved claims.
Explore service ↗10Connect business exposure to owners and responses.
Explore service ↗DEFINE THE OUTPUT BEFORE THE WORK
These outputs form a starting point for the proposal. The signed scope confirms coverage, reporting format, responsibilities and exclusions.
The business question, reporting recipient, period, locations and boundaries of the proposed work.
The documents, system exports and responsible owners needed to begin without repeated requests.
Agreed outputs and clearly separated responsibilities for management, advisers and any independent signing auditor.
FROM BRIEF TO HANDOVER
Share the request or concern and the relevant deadline without including sensitive evidence.
Distinguish financial statement assurance, internal review, technical reporting and targeted investigation.
Agree authority, provider qualifications, scope, records, reporting format, fees and exclusions.
Use the report to assign actions, resolve evidence gaps or proceed with the required independent sign-off.
MAKE THE DISTINCTION
| Your question | Start here | Expected focus |
|---|---|---|
| A bank or authority wants audited accounts | External Audit | Independent opinion and the required auditor approval |
| Our reporting needs technical attention | Financial Statement / IFRS Compliance | Preparation, accounting treatment and disclosures |
| We need stronger processes and oversight | Internal / Operational / Financial Control Audit | Selected risks, workflow and controls |
| We suspect an error or irregularity | Investigation / Recovery Audit | Authorised fact-finding and validated discrepancies |
| We need to prioritise obligations and exposure | Compliance Audit / Risk Management | Agreed criteria, ownership and responses |

ILLUSTRATIVE SCENARIO · NOT A CLIENT CASE STUDY
PREPARE ONCE. AVOID REPEATED REQUESTS.
The final request list depends on the period, systems and agreed scope. Keep original records and identify the person responsible for explaining each data source.
SCOPE, TIMING & RESPONSIBILITY
Before work begins, agree the recipient, review period, access arrangements and reporting purpose. Fees depend on the complexity and completeness of the records, not simply the name of the service.
Plan the assignment, document the evidence reviewed, communicate gaps and deliver the outputs in the engagement letter.
Provide complete authorised records, explain the business context, approve accounting or operational decisions and own corrective actions.
Where the brief requires a statutory opinion, regulated certification, legal advice or specialist evidence work, confirm the appropriately qualified provider and separate responsibilities before proceeding.
BEFORE YOU COMMISSION THE WORK
Begin with the question and intended recipient. A statutory financial statement opinion, an internal controls review and an investigation have different objectives. Share the actual request so the scope can be matched to it.
Related workstreams can be coordinated, but each needs clear boundaries and responsibilities. Independence requirements may mean that preparation and statutory audit work need separate providers or safeguards.
It is intended for Dubai and UAE businesses, but the applicable requirements vary. Confirm the entity’s jurisdiction, activity and recipient-specific conditions before commissioning a report.
No. An advisory or preparation report does not become a statutory audit opinion simply because it concerns financial records. The appropriately licensed independent auditor must issue the required opinion.
The number of entities, locations, systems, transactions and reporting requirements all affect the scope. We agree a proposal after reviewing the brief and record readiness. A fixed delivery promise cannot be made before that assessment.
Send a high-level description of the requirement, entity type and deadline. Do not include passwords, identity documents or sensitive evidence in the enquiry form. We agree an authorised, secure exchange method before detailed records are shared.
Reference links checked on 14 September 2026. These explain relevant professional frameworks or requirements; they do not establish A&A’s accreditation or certify an engagement’s conformance.
Confirm current requirements for your entity, jurisdiction and intended recipient. This page is a service overview, not a legal opinion or assurance report.
A&A TAX CONSULTANTS · DUBAI & UAE
Tell us the service, entity type, reporting period and deadline. We’ll help define the next step and the information needed.
Pricing links open our general packages. Audit-specific fees require an agreed proposal.