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Audit and financial advisory

The purpose of the audit service provided by us is to give credibility to financial data by issuing an independent statutory auditor's opinion and report.

General Audit

General Audit
Audit of financial institutions

Audit of financial institutions
Expertises

Expertises
Audit and financial advisory

General Audit

The purpose of the audit service provided by us is to give credibility to financial data by issuing an independent statutory auditor's opinion and report.

Our offer includes in particular:

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Audit and review of finacial statements

1. Audit of financial statements

The purpose of the audit is to increase the trust of the intended users to financial statements. This is achieved due to an opinion of a statutory auditor expressed in the financial statements on whether the financial statements were prepared, in all materials aspects, in accordance with the applicable financial reporting framework assumptions and if they give a fair and reliable presentation in accordance with the framework assumptions.

Following an audit performed in accordance with national auditing standards, a statutory auditor prepares a written audit report.

A report on audit of financial statements includes in particular:

  • auditor's opinion on whether the financial statements fairly and reliably present the property situation, the financial standing and the profit/loss in accordance with the applicable accounting and financial reporting rules and with the adopted accounting principles (policy);
  • auditor's opinion on whether the financial statements comply with the applicable laws and the articles of association in terms of both form and content;
  • opinion on whether the financial statements were prepared based on properly kept books;
  • opinion on whether the management report was prepared in accordance with the law and whether it is consistent with the information disclosed in the annual financial statements.
  • statement on whether any material distortions have been identified in the management report versus the knowledge gained about the company and its environment during the audit, and specification of every such material distortion

2. Review of financial statements

Review of financial statements is a financial auditing activity which is performed in accordance with the National Standard on Review Engagements 2400 or 2410 and which is designed to give the statutory auditor limited certainty, obtained mainly through his or her questions and analytical procedures, as to whether the company’s half-yearly financial statements as a whole include any materials nonconformities which would make it possible to draw a conclusion on whether the statutory auditor has noticed anything that would lead him or her to think that the company’s half-yearly financial statements were not prepared in all materials aspects in accordance with the applicable financial reporting framework assumptions, and to prepare a report concluding the review of the half-yearly financial statements as a whole.

As a result of the review, the statutory auditor issues a report of an independent statutory auditor on review of the half-yearly financial statements, which report includes especially a conclusion on whether the statutory auditor has noticed anything which would lead him or her to think that the half-yearly financial statements of the fund or company were not in all material aspects prepared in accordance with the applicable financial reporting framework assumptions; the report is drawn up in line with the requirements of the National Standard on Review Engagements 2400 or 2410.

Service information

+48 530 189 966