Value-Driven Assurance
Artha Advisory moves beyond the traditional "tick-box" approach to audit. We view the audit process as a diagnostic tool—an opportunity to stress-test your business controls, identify operational leakage, and provide actionable intelligence that strengthens your organization.
Our methodology is risk-based, technology-driven, and strictly aligned with International Standards on Auditing (ISA) and Nepal Standards on Auditing (NSA).
🏗️ Technical Audit Framework
We follow a trilateral verification process to ensure absolute data integrity.
🔍 Core Assurance Pillars
1. Statutory & NFRS Audit
Annual financial statement audit as per the Companies Act 2063. We specialize in transitioning companies to Nepal Financial Reporting Standards (NFRS) to meet global investment requirements.
2. Internal Audit & Risk Advisory
Reviewing procurement, sales, and HR cycles to detect inefficiencies. We design and test Internal Financial Controls (IFC), ensuring your board is protected against material misstatements.
3. Digital Assurance (IS Audit)
Mandatory for BFIs and Fintech. We audit IT infrastructure against NRB IT Guidelines and perform Cyber Security Reviews to protect your digital assets.
Specialized Forensic Support
When the numbers don't add up, our forensic team provides:
- Fraud Detection: Investigating embezzlement and financial statement manipulation.
- Whistleblower Verification: Independently auditing claims made through confidential channels.
- Litigation Support: Providing expert financial testimony in arbitration and revenue tribunals.
Audit Readiness Checklist
To ensure an efficient and high-value audit, have these ready:
- Trial Balance: Finalized up to Ashad end.
- Confirmations: Balance letters from Debtors/Creditors.
- Fixed Asset Register: With physical verification proof.
- TDS / VAT Reconciliation: Proof of trilateral agreement between books, returns, and payments.