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Auditing and Assurance Services

External audits

At dbs assure, we have extensive experience in the audit and assurance sector having worked with two mid-tier audit firms. 

Companies incorporated in Malta are lawfully required to appoint an auditor, in order to audit their financial statements which should be submitted to the Malta Business Registry. Companies are also required to submit a corporate tax return, which accordance to the Income Tax Management Act must be based on audited financials.

Other entities such as corporations, authorities, foundations, and funds are also required by law to conduct an audit of their financial statements. Apart from satisfying these regulatory requirements an audit process increases the financial reliability and integrity and may help in establishing monitoring procedures and improvements in operations efficiency.

With our experience, practical and personalised service approach we aim to provide a value-added audit service by giving recommendations based on our findings.  

All statutory audits are performed in accordance with International Standards on Auditing, and following the provisions of the Code of Ethics for Warrant Holders issued by the Accountancy Board.



We also perform review engagements. Review engagements include reasonable and limited assurance engagements carried out to under principles and essential procedures of International Standard on Assurance Engagements (ISAE) and reviews of financial statements and other historical financial information in accordance to International Standard  on Review Engagements (ISRE). Assurance assignments also include certification of Government, EU and UN projects, ad-hoc investigations, and expert reports to certify the value of non-cash considerations for share capital contributions.


Internal audits

It is essential for an entity to have the right internal controls and procedures. We assist clients in assessing their existing internal controls and procedures and suggest improvements. The aim is to assist clients to enhance the efficiency and effectiveness of their systems and operations.

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