Audits, Reviews & Compilations
Our role in your financial process is an opportunity to provide constructive solutions for maximizing your organization’s profitability and efficiency. We provide financial reporting on three levels of assurance.
Audit
The purpose of having an audit is to provide financial statement users with an opinion by the auditor on whether the financial statements are prepared in accordance with the proper financial reporting framework. An audit enhances the degree of confidence that intended users, such as lenders or investors, can place in the financial statements. The auditor obtains reasonable assurance about whether the financial statements as a whole are free from material misstatement, and whether the misstatements are from error or fraud.
Review
The purpose of a review is to provide limited assurance that there are no material modifications to the financial statement. A review consists primarily of inquiry, analytical procedures and discussion related to information supplied to the public accountant by the client. It is less in scope than an audit; consequently, an audit opinion is not expressed on the financial statements.
Compilation
The objective of a compilation is to assist management in presenting financial information in the form of financial statements without undertaking to provide any assurance that there are no material modifications that should be made to the financial statements so they will conform to the acceptable financial reporting framework. Because of the even more limited scope of compilation procedures, the CPA’s report will not express an opinion or provide any assurance regarding the financial statements.