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Audit & Assurance

Internal & External Audit Services in Nepal

Statutory and Internal Audits Led by Practicing Chartered Accountants

An audit that's rushed to meet a filing deadline tends to surface problems too late to fix them. CompanySathi's audit team — practicing under a Chartered Accountancy firm structure — conducts statutory financial statement audits, internal audits, and compliance reviews for companies across Nepal, including fixed assets verification and process-level internal controls review.

We work directly with company management throughout the engagement, not just at sign-off, so audit findings translate into practical fixes rather than a report that sits in a drawer.

What You Get

Statutory (External) Audit

Annual financial statement audits required under the Companies Act, conducted to NSA/ISA-aligned auditing standards.

Internal Audit

Process, controls, and risk reviews to catch issues before they become statutory audit findings.

Fixed Assets Verification

Physical verification and reconciliation of fixed asset registers — a common gap in growing companies.

Annual Compliance Audits

Reviews aligned to Companies Act, Labour Act, and tax compliance obligations, not just financial statements.

How It Works

1

Engagement Scoping

We define the audit type, period, and scope with management.

2

Planning & Risk Assessment

Key risk areas and materiality thresholds are identified before fieldwork begins.

3

Fieldwork

Testing, verification, and documentation review, including site visits for fixed assets where relevant.

4

Findings Review

Draft findings are discussed with management before finalization — no surprises at sign-off.

5

Report & Sign-Off

Final audit report and management letter delivered, with practical recommendations.

Common Questions

Is a statutory audit mandatory for private companies in Nepal?+

Yes, private limited companies registered in Nepal are generally required to have their annual financial statements audited under the Companies Act 2063, regardless of size.

What is the difference between internal and external audit?+

External (statutory) audit is an independent opinion on financial statements required by law; internal audit is a management-driven review of processes, controls, and risk that isn't mandatory but is widely used to prevent issues before year-end.

What is involved in fixed assets verification?+

It involves physically confirming assets recorded in the fixed asset register actually exist, are correctly valued, and are properly tagged and located — a common weak point we're regularly engaged to review.

How long does a statutory audit take?+

Timeline depends on company size and record-keeping quality; well-maintained books can be audited in 1–2 weeks, while reconstructing poor records extends this significantly.

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