Audit of financial statements

The process of reviewing the financial statements is carried out objectively after agreement with the client by examining the financial statements and accounting books, according to the international auditing standards, to form an opinion on the fairness of the financial statements, and their compliance with the standards of the Saudi Organization for Chartered and Professional Accountants, and their commitment to legislative requirements and other regulations such as the Saudi Companies Law, corporate governance, as well as decisions and ministerial instructions issued by regulatory authorities such as the Capital Market Authority and the Ministry of Commerce and Investment.