Our service is carried out by professionals of the highest technical standard and our auditors act as consultants, offering suggestions and solutions to improve the management and control of organizations.
We provide audit services that are designed to strengthen the reliability of the information for use by shareholders, investors, creditors, regulators, citizens, administrators and other stakeholders.
The methodology of external audit
The external audit approach is based on a methodology developed to meet national and international auditing standards, and all designed to help teams focus on issues that impact the audit decisions and to improve their effectiveness and efficiency. It is based on key principles relating to professional integrity, independence and ethical behavior that all partners and team members need to present.
Our external audit professionals also provide other assurance or review services to meet the needs of customers to address specific issues, assisting in the development or preparation of financial information based on assumptions about events that may occur in the future, as well as part of a process for obtaining financing.
We have professionals specialized in specific areas such as conversion reporting to US GAAP, IPSAS and IFRS, as well as deep knowledge in the new Brazilian accounting can assist your company in understanding and application of the CPCs and opinions.
We diagnose the best corporate governance practices, as well as analyze your business to implement recommendation of internal controls, compliance in relation to its audit committee pre-agreed procedures, impairment tests, with a focus on adding value to your business.
We assist in several possible configurations in which the non-financial assurance is appropriate and the skills and credentials that are required.
Our external audit services include
Comprises the provision of service in order to issue independent audit reports that are designed to provide greater credibility to the financial statements of an entity using a working methodology in accordance with national and international auditing standards and putting in place the tools and perspectives the most current and highest quality audit.
Our reports are issued based on our audit conclusions which comprises a broad understanding of business risks and processes and entity controls and comprises a broad understanding of management controls and operational processes and its effectiveness to monitor and reduce risks of operations. The works are developed and reporting in accordance with ISA Conceptual Framework, ISA 200-810.
A review of the financial statements seeks to enable the independent auditor to state whether, on the basis of procedures that do not provide all the evidence that would be required in an independent audit, took note of a fact that leads you to believe that the financial statements have not been prepared, in all material respects, in accordance with the applicable financial reporting framework (negative assurance in). The works are developed and reporting in accordance with NBC TR 2400.
The aim of the interim financial information review work is to enable the auditor to express a conclusion, if it, based on the review, will become aware of any fact that leads you to believe that the interim financial information is not prepared in all material respects, in accordance with the applicable financial reporting frameworkl.
The auditor makes inquiries and performs analytical and other review procedures in order to reduce to a moderate level the risk of expressing an inappropriate conclusion when the interim financial information presented material misstatement. The works are developed and reporting in accordance with NBC TR 2410.
They include work on accounting and non-accounting information, with the consequent emission report with the findings specifically observed facts. The work may involve the application by the auditor of certain procedures relating to individual financial data items (such as accounts payable, accounts receivable, purchases from related parties and sales, and profits of a segment of an entity), a demonstration accounting alone (for example, the balance sheet) or even a complete set of financial statements. The works are developed and reporting in accordance with NBC TSC 4400.
There are several types of information, and financial data, which can and must be operated by independent entities. The purpose of this practice is to increase the degree of trust and transparency of processes, products, services, and even the behavior of a particular corporation. The preparation of a report Non Audit Assurance Engagements (NAAE) requires assistance in order to reach the level proposed in the standard International Standards on Assurance Engagements (ISAE), recognized in the global market.
Comprises performing assurance engagements that are not audit or review of historical financial information, which are subject to specific rules. An assurance engagement is defined as has the following characteristics: a) is identifiable and capable of evaluation or uniform measurement based on identified criteria; and b) information about this subject can be subjected to procedures which provide sufficient evidence and allow proper conclusion, whether or Reasonable Assurance Limited Assurance. The works are developed and reporting in accordance with NBC TO 3000.
Execution of works and issuing assurance reports on information related to sustainability and social responsibility. It comprises the application of review procedures and the issuance of assurance reports on these issues disclosed in the Social Balance Sheet, Statement of Social and Environmental Information, Sustainability Report or elsewhere in the Annual Management Report. The works are developed and reporting according to the CTO 01.
<p> Among the services offered by the area, include: </p> <ul> <li>fraud prevention work and irregularities</li> <li>fraud investigations or irregularities</li> <li>forensic accounting jobs</li> <li>Creating Compliance programs programs - creation, implementation and monitoring program and policies</li> <li>Audit contracts and suppliers</li> <li>Analysis of suitability and appropriateness of the Brazilian Law Anticorruption 12,846 / 13</li> <li>technical assistance in judicial and extrajudicial disputes</li> <li>Acting as expert in judicial or extrajudicial disputes</li> <li>Analysis and expertise, accounting and financial, that can be used in court</li> <li>Assistance before regulatory bodies to meet requests and government demands</li> <li>forensic technology services</li> </ul>
Conducting and auditing of appraisal reports work: a) Rating Book Value; and b) Rating Book Value Adjusted to Market book value. The reports are for the purpose of business combinations, spin-off, merger and development entities. The works are developed and reporting according to NPA 14.
The transition to adoption of the standard requires knowledge of the new modeling parameters and in this sense, our experience is of great value in the conversion and preparation of financial statements under IFRS, CPC, IPSAS and USGAAP. Our services include:
- Evaluation of processes, controls
- Management of tools for the transition
- Assistance in the adaptation processes, data and systems
- Accounting Advisory and Support Tools
Assist in the preparation of financial statements (including the related entities to be sold, spun off partially or acquired), financial information "pro forma" related to business acquisitions and allocation of resources, among other requests from regulators; also includes the response to letters of comment and other questions from regulatory agencies. Reply cards-review and other inquiries from regulators.
Today entities face major challenges to keep updated on the agenda of the accounting changes. The rapid pace at which new and revised requirements are introduced by the various organs of accounting regulation, regulators and tax authorities is unprecedented.
Our practice of Accounting Advisory Services and Financial has a multidisciplinary team of professionals Accounting areas, Taxes and IT, with deep experience in managing the implementation of accounting changes from a single accounting standard to the complete project planning and implementation of IFRS, IPSAS and CPC.
We help Accounting, Controlling, Board, Audit Committees, Treasury and others to understand the pending changes and evaluate their impact on organizations. We offer targeted technical assistance for planning an orderly transition and efficient at the same time help to reduce risks in the disclosure of financial and tax information, operations and information systems.
We can help in many of the critical problems currently faced by your organization, including:
- Identification and analysis of complex accounting issues
- Support in the interpretation and implementation of new accounting standards (IFRS and IPSAS CPC)
- Preparation of technical memos
- Review of business plans, forecasts and budgets
- Assistance in accounting revision control or support processes
- Assistance in IPO process
- Preparation, review and implementation of plans of accounts and accounting manuals
We assist in the identification and formalization and accounting policies and mapping processes, internal controls and review the functions of the areas involved in the process of generating financial information, economic and financial.
Provision of agreed-upon procedures services required by regulators, for example in the energy sector: audit CPR, R & D / PEE Light for All Program, CVA audit, etc.). Preparing regulatory financial statements and other reports and information required by regulators, for example in the energy sector: DCRs, RIT, CAP, CPR, etc. Aid in the diagnosis and implementation of the requirements of Accounting Manual and regulatory legislation. Review and implementation of regulatory practices, mapping processes and internal controls. Support in regulatory issues in general, such as: review and tariff adjustments, asset base, etc.
The third sector compound is represented by organizations aimed at collective benefits (although not members of the government) and private nature (though not objectify earn profits).
We conduct audits and issue reports on the financial statements and other reports of third sector entities, in compliance with the guidelines of the Federal Accounting Council - CFC and the entities themselves.
Our team of experienced auditors and consultants can assist the monitoring of procedures relating to corporate restructuring in business combination transactions, spin-off, merger, joint venture or capital increase.
Among the services offered by the area, include:
- fraud prevention work and irregularities
- fraud investigations or irregularities
- forensic accounting jobs
- Creating Compliance programs programs - creation, implementation and monitoring program and policies
- Audit contracts and suppliers
- Analysis of suitability and appropriateness of the Brazilian Law Anticorruption 12,846 / 13
- technical assistance in judicial and extrajudicial disputes
- Acting as expert in judicial or extrajudicial disputes
- Analysis and expertise, accounting and financial, that can be used in court
- Assistance before regulatory bodies to meet requests and government demands
- forensic technology services
Team of experienced professionals who understand it performs the following services:
- Assistance in the preparation of financial statements in IFRS / CPC for the purpose of a transaction
- Advice on process management in key transactions (split-off)
- Assistance in the identification vis-à-vis the financial implications of the business objectives of a transaction - demonstrating how the structure affects the desired accounting result
- Review of accounting practices to help identify the impacts on the future EBITDA
- Assistance for the preparation of the opening balance sheet at fair value, including alignment with the buyer's accounting practices
- Aid in mapping the acquired reason with the framework for the preparation of the group financial statements and advice on changes in year-end closing process acquired for compliance with accounting standards