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  • Audit of historical financial information

We conduct audit in accordance with the International Standards on Auditing.

An audit is targeted at enhancing the degree of confidence of intended users of financial statements. This confidence is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material aspects, in accordance with an applicable financial reporting framework.

An audit helps business owners be more confident regard reliability of information about their company’s activities, assess the quality of their works, the condition and efficiency of the assets, and reveal any hidden encumbrances. We help not only identify possible financial (accounting) challenges, but also check presentation of the information required by the owner.

We offer financial statement audit services irrespective of the whether the client seeks a voluntary or mandatory audit.

Mandatory audit

Pursuant to the law, mandatory audit is performed for the public interest companies and financial organizations, including joint stock companies, insurance (reinsurance) organizations, subsoil users, banks, etc. The owner publishes and disseminates the findings of the financial statement audit to a broad range of users, including shareholders, creditors, and government regulatory bodies.

Voluntary audit

Voluntary audit is conducted at the initiative of an entity, or its participant, subject to specific audit objectives, terms, and scope, as provided for by the audit agreement.

Financial statement audit involves auditing the following:

  • Consistent presentation of financial statements reflected the company’s activities and business environment
  • Consistency of applied accounting policies
  • Completeness of financial statements 
  • Compliance with accounting laws and legislation
  • Materiality of the information disclosed in the financial statements

Besides this, we audit special purpose financial statements, stand-alone financial statements, or specific elements, separate invoices or statement entries.

Based on the results, we issue the following documents:

  • Audit report in compliance with the International Standards of Audit, and
  • Additional report with detailed findings and recommendations.