Our global audit methodology offers a consistent, high quality service wherever you are in the world.

Grant Thornton’s five-step method ensures we understand your business to deliver results at speed.


This first step involves planning an audit timetable together so we can deliver a tailored and mutually agreed strategy for your organisation. We obtain an understanding of your operations, internal controls and information systems.

Risk assessment

Next, the outputs from the planning stage are used to assess financial reporting risks and our audit approach is customised to focus our efforts on key areas. Any issues that are identified are noted during initial discussions to ensure early resolution of any technical issues. This means there won’t be any last minute surprises during the final stages of the audit.

Testing internal controls

Here, we evaluate the design of the controls you have implemented for financial reporting risks. Areas where our audit could be more effective are identified by testing these controls and determining where they could be improved. This efficient controls based approach allows less disruption for your organisation.

Substantive testing

We use state of the art audit technology to efficiently test balances and transactions. This enhances your level of service and reduces your internal cost.

Concluding and reporting

We conclude on the sufficiency and appropriateness of our testing and finalise our report which contains our observations and recommendations which are practical and commercial. A comprehensive key issues memorandum is submitted to the board once the audit is complete.