Auditing is a specialized field which involves the unbiased investigation, examination or evaluation of a financial statement or processes applied in a business. All companies in Namibia are legally obliged to have their Annual Financial Statements audited by an independent auditor, who is registered with the Public Accountants and Auditors Board (PAAB) and the Institute of Chartered Accountants in Namibia (ICAN). Our audit trainees are registered with the relevant institutions, with the aim of becoming Chartered Accountants at the end of their training period. The audit firm PKF-FCS Auditors is a partnership and does not form part of PKF Financial Consulting Services (Pty) Ltd. 

The main general function of an auditor is to receive the annual financial statements of a company and then set out to audit the information contained therein, in order to express an opinion on the material correctness of the contents and form thereof. Our trainees learn the different audit techniques, processes and audit terminology to be applied to different sections of an audit assignment. At the end of the traineeship, incumbents should be able to conduct a complete audit from beginning to end. Whilst the detection of fraud is not a statutory requirement on auditors, clients may request a forensic investigation of a part of their business processes. This entails the application of forensic audit techniques, to which trainees may also be exposed during their traineeship at PKF-FCS Auditors.