Service Detail

Assurance & Audit Services

Comprehensive audits, reviews, compilations, and agreed-upon procedures with technical expertise in AICPA and PCAOB standards.

Service Overview

Our assurance services provide independent verification of financial information in accordance with professional auditing standards. We perform audits, reviews, compilations, and agreed-upon procedures to meet your compliance and decision-making needs.

Technical Components

Financial Statement Audits (AICPA Standards)

•Audit Planning: Risk assessment, materiality determination, and audit strategy per AU-C 315
•Internal Control Testing: Evaluate design and test operating effectiveness per AU-C 315
•Substantive Procedures: Detailed testing of account balances, transactions, and disclosures per AU-C 330
•Audit Documentation: Working papers in accordance with AU-C 230 documenting procedures and conclusions

Review Services (SSARS 21)

•Analytical Procedures: Comparison of current and prior periods, ratio analysis, and trend analysis
•Inquiry Procedures: Management inquiries about financial statements and accounting policies
•Limited Assurance: Negative assurance report stating no material modifications needed per AR-C 90

Compilation Services (SSARS 21)

•Financial Statement Preparation: Assist management in preparing financial statements without expression of opinion
•No Assurance: Compilation report per AR-C 80 stating no audit or review performed

Agreed-Upon Procedures (AT-C 215)

•Specified Procedures: Perform procedures agreed upon with specified parties
•Factual Findings: Report actual findings without providing opinion or conclusion