Trust in the quality and true and fair view of the financial statements is one of the cornerstones of decision-making in the capital markets. One key aspect of the role of the independent auditor is to provide investors, creditors and other stakeholders with an independent view and responsible judgements on these financial statements.

In order to provide a qualitative independent opinion on financial statements, an auditor must combine a professional knowledge of audit principles, an awareness of the global business environment, and an understanding of systems, processes and controls that are key to the financial reporting process. Moreover, the auditor’s judgments must be rooted in an in-depth understanding of each client’s industry value drivers, competitive positioning and marketplace practice.

KPMG's Audit Approach

Our audit approach is based on a thorough understanding of your business processes, your objectives, and your strategies. This knowledge guides us in identifying and assessing risks that may impact the true and fair view of your financial statements.

KPMG's Audit Methodology

Our audit methodology is designed to focus the audit on the risks that might have material impact on the financial statements. It is designed to meet national and international standards and all our professionals throughout our member firms around the world are guided by the same approach to methodology, processes and documentation. All audit professionals attend regular training to ensure their knowledge of audit principles and financial reporting issues is up -to-date .


Sustainable business practices are increasingly becoming an obligation. In 2050, the human race will face the challenge of providing nine billion people with a decent living within the limits of just one planet. We will struggle with energy and food supply and the scarcity of raw materials. This will significantly change the behavior of companies, governments and consumers which brings along business risks but also many opportunities.

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Luc Oeyen

Luc Oeyen

Head of KPMG Bedrijfsrevisoren/KPMG Réviseurs d’Entreprises

+32 (0)27084840

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