THOUGHTS WHICH GUIDE THE FIRM
The quality required of an auditor is to have an enquiring mind: not out of suspicion, or curiosity for its own sake, but with the intent to arrive at the truth. One who would deviate from this path is not an auditor. An auditor is neither a watchdog nor a bloodhound. His role is to search for the truth and to report, as best as he can, on his findings. You cannot find truth, in fair weather, if you do not have truth.
Master the language of the auditee, and all else falls into place. Knowledge is in practice, not theory. A good auditor does not require an audit programme. He develops one as he advances in his quest. Keep record of the path you follow.
There is no field of man's (and woman's) knowledge and activity that does not require an audit. Audit goes beyond books.
One's truth is to be found in what one stands for.
People and Organizations live their philosophies or truths, and they set both the input and output measures, for themselves. Audit is justified by the need to find out the extent to which goals and expectations (philosophies or truths) are met, and whether the course of reaching those goals has been kept on an even keel. The Audit Report, put on table, is a Client Selt-Assesment, and to be useful, its findings should be factored into the future.
The word “associates” in NYAGA ASSOCIATES & Co. means those with whom we connect in mind on the purpose for which the firm is established. They include Clients, and the Staff of the firm.
“&Co” in NYAGA ASSOCIATES & Co. refers to those whose duty it is to account for the achievement of the philosophies or truths by which they stand. These are the clients, and they are the ones to whom audit is directed.
Nyaga Associates & Co. owes responsibility only to its Clients, and to no one else.
The above tenets constitute the Firm's Philosophy of Auditing.
The firm's motto is “Searching for Truth in Action"
