Abiona Araoye & Co,Chartered Accounting Firm in Nigeria.

Audit And Assurance Services

We perform statutory audit as external auditors to our Clients in public and private sectors of the economy. Consequently,we carry out all audit test and procedures
necessary to enable us express our independent opinion as to the true and fair view of the financial statements under review,and that it complies with there quirements of the Companies and Allied Matters. Act No.1 of 1990.

At there quest of our Clients,we perform accounting duties for which fees are separately agreed and charged.Similarly,we assist in executing special investigation work and other tests for management,there by complementing the
efforts of the directors,aimed at ensuring proper books of account are maintained to record all the client’stransactions as accurately as possible.

We employ a‘’business approach”toauditing. We believe that sound auditing is
achieved through understanding each client’s business,and the manner and
environment in which they operate.Consequently,our Audit Reports,which we also call
Management letters not only draw Management’s attention to

fundamental internal control weakness and significant or material errors on the financial statements but also advice on other internal or external factors,which have impact on the operations and directly or indirectly affect its profitability and growth.

This service,when properly implemented serves as Early Warning System (EWS) to clients which are engaged in operations that are not developed on sound product niche, or which may be susceptible to external factors, for example ,Government Legislation, consumer demand patterns,quality Labour and raw material supply trends,etc The coordination of audit,tax and management advisory service personnel throughout the planning and conduct of our work assures that full range of our expertise is brought to bear on each engagement and provides us an opportunity to be of maximum service too your clients.