Our Audit Guidelines

Financial Audits
Our audits are conducted in accordance with professional requirements contained in auditing and professional ethics standards.

 

In every work, we ensure our clients that the audited information will be kept strictly confidential and that they will have a solid and truthful opinion of the audited financial information in accordance with generally accepted accounting standards in Peru (IFS/IFRS).

 

The development of our audits comprises applying tests and procedures in order to obtain sufficient and appropriate evidence of financial information and disclosures thereof.

 

The scope and type of tests are contained in the Audit Plan, which is formulated based on our experience and professional judgment and as a result of business knowledge of the audited company, evaluation of internal control systems and evaluation of risks.

 

The evidences obtained from the financial information are subject to an assessment and review, in order to establish if accounting principles are appropriate and the accounting estimates made by Management and presentation and disclosure are reasonable.

 

Our opinion of all professional work we perform, are based on the audit evidence obtained and whether they are sufficient and appropriate.