My transactions with my brother's company — why does the auditor focus on these more than others?

Because a transaction between related parties isn't necessarily conducted on ordinary market terms — the price could sit above or below fair value, or the commercial terms themselves might not exist at all if the two parties weren't relatives or partners. International auditing standards (such as ISA 550) require the auditor to identify all related parties independently — not just the ones management discloses — examine material transactions between them in detail, and confirm that disclosure in the statements is complete and accurate, since a missing disclosure here is treated as one of the more serious forms of misstatement.

This now carries a tax dimension in the UAE too: Law 47 distinguishes between "related parties" and "connected persons," and requires transactions between them to be priced at arm's length, with disclosures in the tax return once certain thresholds are crossed. That means the auditor's accounting review and the client's tax compliance are now effectively tied together. RASEEKH documents related-party transactions from the outset with justified pricing and terms, so they hold up under both the auditor's and the tax authority's scrutiny.