Our assurance and related services include:

• Independent audit of financial statements,
• Reviews,
• Other assurance services, and
• Agreed upon procedures.

Independent Audit of Financial Statements

This is an independent examination of financial statements of clients in accordance with applicable auditing standards and practices. The purpose of our audit is to express an opinion on the fairness of the management's representations as embodied in the financial statements.

Review Services

A review is an application of a more limited set of procedures, primarily inquiries from management and analytical procedures applied to financial data. The objective of the review engagement is to report whether there is a material deficiency that came to the attention of the auditor; or whether the auditor is aware of any material modifications that should be made to the financial statements to conform with the applicable financial reporting framework. More limited in scope than an audit, a review may provide a cost-effective alternative for obtaining limited assurance with respect to the financial statements.

Other Assurance Aservices

Our firm also provides other assurance services designed to enhance degree of confidence of intended users on the outcome of evaluation or measurement of a financial or non-financial subject matter in relation to a suitable criteria. These engagements include:

• Performance review of entities or responsible person measured against industry benchmarks or performance standards set by a third party or by the management;
• Compliance audit to assess degree of compliance of a responsible party with respect to expected output or deliverables as required in a loan agreement or other contractual obligations; and
• Evaluation of internal control measured against best practices and generally accepted accounting procedures.

Agreed Upon Procedures Engagement

These services involve preparation of an objective report on factual findings based on the result of agreed upon procedures conducted. No opinion or assurance will be issued on the report, instead, the users of the report will draw their own conclusions based on the findings presented.