Jessy, Audrey, Rosemary and Shula (JARS) is a small four-partner independent audit firm with a single office in Lusaka

Jessy, Audrey, Rosemary and Shula (JARS) is a small four-partner independent audit firm with a single office in Lusaka. Clients include businesses and companies mainly in the retail and financial services industries. Two of the firm’s biggest clients are listed. JARS operates in a regime which has adopted IAASB audit, assurance, quality control and ethical standards as its national standards.

Leadership for quality within the firm

The firm considers quality control very important and endeavours to comply with international guidance. Rosemary Kaongolo is the partner in charge of quality. She is also marketing partner of the firm due to its commercial awareness. There is no specific quality control department but Rosemary gives an annual update on the firm’s quality control procedures in August when she is not busy.

Annual quality control reviews of audits are not undertaken due to the firm’s size: the partners are in daily contact and discuss quality at their monthly meetings. However, as part of Rose’s annual marketing review of clients, she identifies any clients perceived as risky due to their size or the firm’s dependence on them.

Human resource

New joiners to the firm are generally accounting graduates from the local university to minimize training costs. They all attend final interviews with the senior Partner, Jessy Nyirenda. Selection is based on their exam results, the ability to speak fluent English, presentation and confidence. Annual appraisals of all professional staff are conducted by the Senior Partner. She feels that the firm which, although growing, is still small enough to appraise staff personally.

Promotion is based on a ‘balanced scorecard’ of four criteria:

  • Marketing events attended
  • Completion of audit work on time
  • Feedback from clients (based on an assessment after each client)
  • Punctuality of arrival in the mornings (staff should arrive by 0800hrs, but can leave once their work is complete)

Audit process

All audit work is reviewed by the Auditor in Charge (AIC) before presentation of the files to the engagement partner. The AIC highlights the key risky areas for the partner to perform a second review on. Files are created and delivered for review entirely electronically.  Due to the firm’s scanning facility being oversubscribed, less important physical evidence is discarded at the end of the audit. The firm is too small to have industry units, so clients are spread across the four partners based on their allocation.


Technical matters

An ethical help-desk is staffed by one of the partners, Audrey Munshya Mulopa (when she is in the office), who is respected within the firm due to her technical knowledge. Staff are encouraged to seek help where they consider it appropriate. All audit staff are provided annually with a flash-drive containing PDFs of the latest IFAC Pronouncements for reference while conducting audits. Any necessary ‘library’ data-exchange rates, share prices etc.- are obtained directly by audit staff from the internet. Technical issues are resolved by the engagement partner on the relevant audit.


Identify and comment on the quality control issues arising from the scenario.

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