Audit Firm in Dubai — ISA-Compliant Audit & Assurance
Need an ISA-compliant audit in the UAE? SBR Chartered Accountants is an audit firm in Dubai providing independent statutory and external audit services for mainland, free zone and international entities. We perform our audits in accordance with International Standards on Auditing (ISA). We use a structured, risk-based methodology and follow the professional requirements for audit evidence, independence and reporting.
In short: an ISA-compliant audit is an independent examination of your financial statements, planned and performed under ISA. It results in an auditor’s report for shareholders, licensing authorities, banks and other intended users. ISA governs how the audit is performed. IFRS governs how the financial statements are prepared, where applicable.
You may need a statutory audit for your licensing authority, an external audit requested by a lender or investor, or a coordinated group audit. In each case, our team tailors the scope to your structure and sector and keeps you informed at every stage.
To discuss your audit requirements, contact our team.
What Our UAE Audit Services Cover
What types of audit services are required in Dubai and the UAE?
Businesses in the UAE typically require Statutory Audits compliant with IFRS standards to meet Ministry of Economy and Free Zone regulations. Additionally, internal audits for risk management, external audits for mainland and free zone companies, and consolidated group audits for multinationals (including OECD Pillar Two) are critical for financial compliance.
Whether you’re a growing SME, a multinational group, or a free zone entity, our audit team delivers precise, compliant, and genuinely useful audit reports. Here’s what we offer:
Due Diligence and Agreed-Upon Procedures
For acquisitions, investments, restructuring, lender reviews, or specific management questions, we can perform due diligence and agreed-upon procedures within an agreed scope. These engagements are distinct from a statutory audit and are designed around the information users need to assess financial, operational, or transaction-specific matters.
Statutory Audits
We conduct full statutory audits in line with International Standards on Auditing (ISA) and UAE regulatory requirements, giving stakeholders the assurance they need.
Internal Audits
For businesses looking to strengthen controls and risk management beyond the financial statement audit, see our internal audit services in Dubai.
Identify control weaknesses, inefficiencies, and compliance gaps before they become costly problems. Our internal audit service is a practical tool for smarter business management.
External Audits for Free Zone
Whether your company operates in a UAE free zone or on the mainland, we understand the specific audit requirements that apply — and we make sure you meet them.
Group & Consolidated Audits
For businesses with multiple entities or international operations, we deliver coordinated group audits that align with both UAE and international reporting frameworks, including OECD Pillar Two requirements.
Why Choose SBR as Your UAE Auditors?
How to choose the best audit firm in Dubai?
Selecting the best audit firm in Dubai requires evaluating their Ministry of Economy registration, years of local experience, and cross-border capabilities. SBR Chartered Accountants brings over 10+ years of UAE audit experience, full ethical independence, dual-office presence (Dubai and UK), and a proven track record across all major Free Zones.
10+ Years of UAE Audit Experience: We have spent over a decade navigating the UAE’s regulatory landscape. That experience translates directly into faster, more accurate audits for your business.
Fully Independent and Ethical: Our audit practice is built on independence and objectivity. You receive an honest, unbiased assessment — every time.
Tailored to Your Business: We don’t apply a one-size-fits-all approach. Whether you’re a family business or a cross-border entity, we tailor our audit scope to match your structure, sector, and goals.
Clear Communication, No Jargon: Audit reports should be useful, not confusing. We translate complex findings into clear, actionable language that your team can actually act on.
Dual-Office Presence: Dubai & UK: With offices in both Dubai and the UK, we are well-placed to support businesses with international operations and cross-border reporting needs.
What Does ISA-Compliant Audit Mean in the UAE?
An ISA-compliant audit follows the International Standards on Auditing (ISA), standards issued through the International Auditing and Assurance Standards Board (IAASB). In the UAE, ISA provides the professional framework for planning, performing, documenting, and reporting an audit, while financial statements may be prepared under International Financial Reporting Standards (IFRS) where applicable. The two frameworks address different parts of the engagement: ISA governs the audit, while IFRS governs financial reporting. We do not just look at the numbers; we assess the underlying risks. Our process begins with a comprehensive risk assessment phase, where we understand your industry dynamics, regulatory environment, and internal control systems.
We then design tailored audit procedures to test the assertions made in your financial statements. This includes testing for existence, completeness, valuation, and disclosure. By applying appropriate audit procedures, we assess whether the financial statements are supported by sufficient and appropriate audit evidence. The final deliverable is an ISA-compliant audit report prepared for the intended users of the engagement.
Free Zone Audit Requirements in the UAE
For businesses in specific free zones, the appointed auditor and filing requirements can vary by authority. See our DMCC approved auditor service for businesses registered with DMCC.
Audit requirements vary by free zone and entity type. Companies operating in jurisdictions such as DMCC, JAFZA, DAFZA and RAKEZ should check the current rules of their licensing authority, including requirements for auditor appointment, audited financial statements and submission deadlines. SBR can review the applicable requirements for the entity and structure the engagement accordingly.
Our Audit Process and Typical Timeline
A typical audit progresses from planning and risk assessment through fieldwork, review, completion and reporting. The exact timetable depends on the quality of the accounting records, transaction volume, complexity and availability of supporting documents.
| Stage | What happens |
|---|---|
| 1. Planning | Understand the entity, reporting framework, risks and audit scope. |
| 2. Fieldwork | Test transactions, balances, controls and supporting evidence. |
| 3. Review | Resolve audit queries and assess identified matters. |
| 4. Completion | Finalize working papers, disclosures and management communications. |
| 5. Reporting | Issue the audit report and agreed deliverables. |
Documents Needed for a UAE Audit
Common audit information includes the trial balance, general ledger, bank statements and reconciliations, sales and purchase records, invoices, fixed-asset schedules, inventory records, loan and financing documents, payroll information, related-party balances, VAT records and Corporate Tax information where relevant. The final request list is tailored to the entity and audit scope.
External Audit vs Internal Audit
An external audit provides independent assurance over financial statements for the intended users of those statements. An internal audit is a separate assurance and advisory function focused on governance, risk management and internal controls. Businesses may use both services for different purposes. For more, browse our audit and compliance guides.
Frequently Asked Questions
Are free zone companies required to have an external audit?
Yes, most major free zones in the UAE (including DMCC, JAFZA, and DIFC) mandate that companies submit externally audited financial statements upon license renewal. These audits must be conducted by an approved and registered auditor in the UAE.
Who needs an audit in the UAE?
Audit requirements in the UAE vary depending on your company’s legal structure and the jurisdiction in which it operates. Most free zone companies are required to submit audited financial statements annually. Mainland companies may also require audits for regulatory, banking, or shareholder purposes. We can quickly assess your specific obligations during a free consultation. Read our guide on whether an audit is mandatory for your company.
How long does a UAE audit typically take?
The timeline depends on the size and complexity of your business. For smaller entities, an audit can be completed within a few weeks. For larger or more complex organizations, it may take longer. We work efficiently and keep you informed throughout the process.
Are you registered with the relevant UAE authorities?
Yes. SBR Chartered Accountants operates in full compliance with UAE regulatory requirements and maintains the necessary registrations to deliver audit and assurance services across the UAE.
Can you audit companies registered in UAE free zones?
Absolutely. We work with companies across all major free zones in the UAE, including DIFC, JAFZA, DMCC, and many others. Each free zone has its own requirements, and we are fully across them.
Do you work with multinational companies?
Yes. We work with multinational groups, international branches, and other cross-border entities where audit and reporting requirements call for coordinated work across jurisdictions.
How can I tell whether my audit is ISA-compliant?
An ISA-compliant audit is planned, performed and documented under International Standards on Auditing. The auditor’s report states that the audit was conducted in accordance with ISA. You can also ask your auditor to explain their risk assessment, planned procedures and reporting timetable before fieldwork starts. At SBR, we agree these points with you at the planning stage.
What are independent audit services in Dubai?
Independent audit services are audits performed by an external firm that is independent of the company’s management and owners. The auditor gives an objective opinion on whether the financial statements are presented fairly under the applicable reporting framework. Independence is a core professional requirement and the reason stakeholders rely on the audit report.
What is the difference between a statutory audit and an external audit?
A statutory audit is an external audit carried out because a law, regulator or licensing authority requires it. “External audit” is the broader term for any audit performed by an independent outside firm. That includes audits requested voluntarily by banks, investors or shareholders. Learn more about our statutory audit services in Dubai.
Can a company request an external audit in Dubai even if it is not required?
Yes. Many businesses commission an external audit voluntarily, for example to support a bank facility, investor due diligence, a shareholder review or internal governance. If you are unsure whether an audit is required for your entity, see is an audit mandatory in the UAE? or contact our team.
Does an ISA-compliant audit cover VAT or Corporate Tax compliance?
No. A financial statement audit is not a tax compliance review, although the auditor may examine tax-related balances as part of the audit. VAT and Corporate Tax filings and FTA matters are handled as separate engagements. Our FTA Tax Agent services in Dubai cover that side.
What documents are needed for a UAE audit?
Common documents include the trial balance, general ledger, bank statements and reconciliations, sales and purchase records, invoices, fixed-asset schedules, inventory records, financing documents, payroll information, related-party balances, and relevant VAT or Corporate Tax records. The final request list depends on the entity and audit scope.
What is the difference between ISA and IFRS?
ISA refers to International Standards on Auditing and provides the framework for planning, performing, documenting, and reporting an audit. IFRS refers to International Financial Reporting Standards and governs how applicable financial statements are prepared. They address different parts of the financial reporting and audit process.
What is an agreed-upon procedures engagement?
An agreed-upon procedures engagement is a specifically scoped assignment in which the practitioner performs procedures agreed with the intended users and reports factual findings. It is different from an audit because it does not provide an audit opinion.
Client Testimonials
“SBR Chartered Accountants provided exceptional service, helping us navigate complex tax issues with ease. Highly recommended for their expertise.”
— John Paul
“Their attention to detail and customer service made our business setup seamless. Our go-to for all accounting and audit needs in the UAE!”
— Michael Smith
Explore Our Other Services
SBR Chartered Accountants provides a full suite of financial and corporate services to support your business at every stage of growth.