Readiness review
A list of incomplete reconciliations, unsupported balances and missing disclosures before fieldwork.
Independent reporting starts with prepared records
External Audit Services in Dubai
Make the year-end audit a planned process.
Dubai & UAE · Defined scope · Evidence-led reporting
A CLEAR STARTING POINT
What this service does.
An external audit examines financial statements to support an independent auditor’s opinion. A&A helps you establish the required scope, organise the records and coordinate the engagement. Confirm the appointed audit firm, signing auditor and any authority-specific approval before work starts.
A bank request, shareholder reporting, a licence condition or a statutory requirement may prompt an audit. Bring the actual request and reporting period: an internal review or a set of prepared accounts may not satisfy the recipient.
A statutory audit opinion must be issued by an appropriately licensed, independent auditor. A&A’s preparation or coordination work is not itself that opinion; confirm the contracting and signing entity in writing.
DEFINE THE OUTPUT BEFORE THE WORK
What your engagement can include.
These outputs form a starting point for the proposal. The signed scope confirms coverage, reporting format, responsibilities and exclusions.
Query coordination
A shared request register linking each auditor question to a document, owner and response date.
Completion handover
An agreed reporting pack, unresolved-matter log and record of management approvals. The appointed auditor controls the opinion.
FROM BRIEF TO HANDOVER
How the work moves forward.
- 01
Confirm the requirement
Identify the legal entity, intended recipient, period, deadline and required auditor approvals.
- 02
Prepare the evidence
Reconcile opening balances, bank accounts and subsidiary ledgers; organise contracts and schedules.
- 03
Support independent fieldwork
Provide requested evidence and route explanations to accountable management. Audit procedures remain the auditor’s responsibility.
- 04
Resolve and hand over
Record approved adjustments, outstanding issues and the final reports issued under the engagement.
MAKE THE DISTINCTION
Preparation is not the same as assurance
| Work | Purpose | Who owns the conclusion? |
|---|---|---|
| Financial statement preparation | Turn approved records into accounts | Management approves the statements |
| External audit | Independent opinion on the statements | Appointed independent auditor |
| Internal audit | Examine selected governance and control risks | Internal audit reports to its agreed oversight body |
ILLUSTRATIVE SCENARIO · NOT A CLIENT CASE STUDY
A first-year audit with unsupported opening balances
- The situation
- A company receives an audit request, but its trial balance includes balances carried forward from spreadsheets.
- The approach
- Prepare a balance-by-balance evidence index, identify gaps and agree a query timetable with the appointed auditor.
- The useful outcome
- Management can see which matters remain unresolved. Organising records does not guarantee an unmodified opinion.
PREPARE ONCE. AVOID REPEATED REQUESTS.
What to have ready.
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.
- 01Trial balance, general ledger and prior-year accounts
- 02Bank statements and reconciliations for every account
- 03Receivable, payable, inventory and fixed-asset schedules
- 04Significant contracts, legal correspondence and management-approved adjustments
SCOPE, TIMING & RESPONSIBILITY
No surprises at the handover.
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.
A&A’s agreed work
Plan the assignment, document the evidence reviewed, communicate gaps and deliver the outputs in the engagement letter.
Your management team
Provide complete authorised records, explain the business context, approve accounting or operational decisions and own corrective actions.
Specialists and independent sign-off
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
Questions worth asking.
Is an external audit mandatory for every Dubai business?
Do not assume one rule covers all entities. The requirement depends on legal form, jurisdiction, applicable rules and contractual requests. We begin with your entity documents and the recipient’s instructions.
Can the same team prepare and audit our accounts?
Independence and self-review concerns must be assessed before accepting the engagement. Preparation support must not replace management decisions or the independent auditor’s responsibilities.
Does an audit check every transaction?
Audit work is risk-based and may involve sampling. An audit is not a guarantee that every error or instance of fraud will be detected. Ask the appointed auditor to explain the engagement’s scope.
Can you guarantee a clean audit opinion?
No. The independent auditor determines the opinion from the evidence and applicable standards. Missing records and unresolved issues can affect the report.
What determines the fee and delivery time?
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.
How do we begin without sharing confidential records?
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.
Sources and professional scope
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
Start with the question you need answered.
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.