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Professional Qualities of an Auditor in Uganda

How to choose an Auditor in Uganda

Every organization must maintain audited books of accounts for various reasons, the most important being that audited books give assurance that the books of accounts present a true and fair position of the organization. Choosing an external auditor is a critical decision for any organization, as auditors play an essential role in providing an independent and objective assessment of financial information. Here are some factors to consider when selecting an external auditor:

Licenses and certification

It is best that an organization works with auditors fully certified by the Institute of Certified Public Accountants of Uganda and granted a practicing certificate.

Qualified and professional team or staff

The external auditor should have a qualified team that will execute the audit. Key pointers to look out for are if the team has the right qualifications, professionalism as auditors, industrial years of experience, especially in your industry.

Audit Methodology and Approach

Consider an auditor with a multidisciplinary engagement team to ensure that high-quality audit output and audit risks are mitigated as much as possible. The audit engagement should be tailored towards compliance with International Standards on Auditing (ISAs), adherence to International Standard Quality Management (ISQM) Guideline/Manual and consideration for the Industry Best Practices. With the evolving technology trends, consider an auditor that uses tech-based audit approaches.

Corporate structures and resources

It is decisive to assess whether the auditor has corporate structures like an advisory board,


Independence of the audit team gives assurance that the integrity of the audit process will be maintained. We recommend that an organization  changes auditors every three years to guarantee an unbiased audit opinion.

Technical experience and references

The organization should ensure that the auditor has technical  expertise in the industry. If the business is multinational, consider an auditor with global experience.

Always ask for references from past clients in your industry line to understand the integrity, responsiveness and help you build confidence in the auditor.

Fee structure and budget

Understand the auditor’s fee structure and ensure it aligns with your budget. Clarify any additional fees or expenses that may arise during the audit process.