Our commitment to audit quality and professional excellence

RSM Orb, our global audit approach, is carefully designed to comply with professional standards, providing a high level of audit quality and an appropriately low level of business risk. The RSM audit Orb approach is founded on a thorough understanding of the client’s business, including its financial reporting and business control environments, and the industry in which they operate. Our understanding of the client’s business also focuses on obtaining an understanding of internal control over financial reporting that is sufficient to identify and assess the risks of material misstatement and developing an audit plan that is responsive to those risks.

When planning the audit, our firm assigns an audit team based on the professional competence and industry experience of the individuals, together with the degree of knowledge, skills and abilities required in the circumstances.

RSM’s Audit Methodology

RSM Orb is our optimal risk-based audit methodology, deployed across more than 100 countries worldwide. RSM Orb was designed with a focus on the middle market and scales with client complexity to provide a robust, quality audit. Our technology platform and proprietary methodology enables our auditors to focus on your risks and design procedures tailored to your unique circumstances and environment.

RSM Orb enables us to develop a deeper understanding of your business, providing you with critical insights now and for the future.

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An RSM Audit delivers:

Consistency | RSM Orb


A consistent approach across any number of operations and jurisdictions, tailored to your unique risks and circumstances

Innovation | RSM Orb


Optimising our use of technology in how we plan and conduct our work to enhance your audit experience.

Critical insights | RSM Orb

Critical insights

Pinpointing those areas that require closer scrutiny and enhanced judgement, enabling us to be more effective in addressing risk areas and adding intellectual value and critical insights.

Confidence | RSM Orb


Delivered though robust and considered planning, an efficient technology platform and a highly qualified, experienced team.

Audit innovation

We continually invest in audit innovation to ensure that audit quality remains of the highest standard. This innovation also enables us to perform audits in the most productive manner possible, assisting to streamline our methodology, improve audit quality and uncover new information. Technology automates certain audit procedures and the flow of audit documentation. This automation, in turn, enables our auditors to more intently focus on the design and results of audit procedures related to the areas with the highest risk.

By incorporating data analytics solutions into the audit, we are able to analyse larger volumes of data and provide a more insightful audit. RSM’s Data Analytics team works closely with the audit team and utilises Arbutus, a powerful software that is able to analyse big data and extract insights from that underlying data.

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