HAMG Consultancy Group
HAMG Consultancy GroupHAMG Consultancy GroupHAMG Consultancy Group
+971 4 252 7634
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+971 50 140 5501

audit engagement

Ethical Principles in Audit Engagements: Ethical Threats
13 Aug 23

Ethical Principles in Audit Engagements: Ethical Threats

Ethics lies at the heart of the auditing profession, playing a pivotal role in maintaining the integrity of financial reporting and upholding public trust. However, audit engagements are not immune to ethical challenges that can compromise the objectivity, independence, and professionalism of auditors. These ethical threats, if not recognized and…
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General Understanding Materiality in Audit Engagement
06 Aug 23

General Understanding Materiality in Audit Engagement

Materiality is a fundamental concept in auditing that plays a crucial role in determining the scope and focus of an audit engagement. It involves the evaluation of the impact of misstatements, omissions, or errors in financial statements on users’ decision-making. Materiality influences the auditor’s assessment of risks, the extent of…
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