Auditing is one of the core services we provide. Working alongside our clients, we act as a trusted adviser and business partner, who helps to add value to their business. Our Audit & Assurance practice is the core of our services. Our vast experience in the profession for more than 21 Years helps us to offer the best of the industry services to all our clients.


As a matter of principle and practice, we are determined to obtain sufficient appropriate audit evidence through the performance of compliance and substantive procedures to enable us to draw reasonable conclusions there from on which to base our opinion on the financial information.
Compliance procedures are tests designed to obtain reasonable assurance that those internal controls on which audit reliance is to be placed are in effect.

Substantive procedures are designed to obtain evidence as to the completeness, accuracy and validity of the data produced by the accounting system. The audit team will understand the business model first and ensure the accounting system and internal controls are set in the prescribed standard. This approach brings in the knowledge base gained by Kothari Auditors to the client and has helped raise the standard of controls for our clients.


The S.M.Joshi Chartered Accountants client list includes large as well as small and medium sized organizations that we have over the years helped meet with statutory requirements & compliances in addition to reporting irregularities and rectifying flaws in internal control systems. Besides helping you meet the statutory requirements, we take the opportunity to conduct a review of your financial and management systems. This can often result in our identifying potential problem areas and recommending opportunities to improve your business performance. We discuss the problems and opportunities with you and can help you to implement any agreed solutions.

We see the preparation of your annual report as an opportunity to enhance your external image. A well-prepared report can have a considerable positive impact on the perceptions of investors, potential finance sources, customers, prospects, referral sources and even your own staff – all of which greatly improves your business prospects for the future.