Current accounting

  • Obtaining an understanding of the business being audited, both in terms of its external influences and its internal organization, and in terms of its main business risks
  • Assessing the risk of material misstatements and the controls in place to prevent these risks
  • Choosing appropriate procedures to obtain evidence of the significant financial statement assertions
  • Rigorous control and review procedures to ensure that the chosen procedures are carried out and the correct conclusions drawn
  • Advising and reporting under the applicable laws and standards
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