A mid-sized distribution business lost its external auditor who exited the sector – at the same time as the business had grown in size and complexity. The timing made finding the right replacement more than a compliance necessity. Wbg was appointed following a recommendation and has delivered the annual audit consistently since, with a team whose understanding of the business deepens with every passing year.

From the outset, Wbg invested time in understanding the organisation, its operations, risks and the commercial context in which it operates. Rather than applying a standardised methodology, the team built a picture of the business that has grown more detailed with each passing year.

The audit timetable is agreed well in advance, with information requirements planned early to give the client’s finance team time to prepare while minimising disruption to day-to-day operations. Throughout fieldwork, the team maintains regular communication of progress updates, clear and proportionate information requests, and questions that reflect genuine familiarity with the business and its industry.

An essential element is delivering a suitable balance of experience and personality within the team to complete work efficiently, while offering the confidence that complex matters receive the appropriate level of senior review. Appropriately qualified staff undertake the audit fieldwork, and experienced managers and the Responsible Individual provide oversight and guidance where required. They are actively involved from planning through to completion and remain highly accessible throughout the engagement.

Continuity of staff within the audit team means the knowledge built over the relationship carries forward into each new audit cycle, rather than being rebuilt from scratch. The result is an audit that provides the appropriate level of independent challenge while remaining proportionate and commercially aware, giving directors and shareholders confidence in both the quality of the audit and the assurance it delivers.