 |
|---|
OUR APPROACH
​
​
-
Understanding the company and gathering information on internal control
​
-
preliminary analytical review
​
-
Determination of materiality
​
-
Risk identification and assessment
​
-
Preparation of the global audit strategy
​
-
planning meeting
​
-
Risk response
​
-
Detailed program preparation
​
-
Interim
​
-
Tests to controls
​
-
Other Audit Procedures
​
-
cash counts
​
-
Selection of entities to be circularized
​
-
Final
​
-
Execution of audit procedures
​
-
Review of financial statements
​
-
Reporting
​
​
​
​
Our work is carried out in accordance with the International Standards on Auditing (ISA) and other technical and ethical standards and guidelines of the Association of Official Auditors.
The aforementioned auditing standards require that the same be planned and performed with the objective of obtaining an acceptable degree of assurance as to whether the financial statements are free from material misstatement. To this end, we follow the audit strategy outlined below.
​