A 财务报表审计 or review can introduce needed transparency into the organization's operational and financial status. 根据这些信息, the organization can make better decisions and other stakeholders can feel more informed about the organization's performance.
Organizations seeking security and re保证 about the organization's operations and financials for internal and external stakeholders
Organizations seeking to meet regulatory requirements for 审计 or other 证明 services
Provide visibility and security to an organization's lenders and stakeholders about an organization's financial status
Lay the foundation for access to capital and other resources needed (often required by lenders and investors)
对于一个 财务报表审计, an audit team 评论 an organization's financial statements and the underlying data that supports them to ensure that the information is fairly and materially stated and reflects the organization's financial status. 在野外工作, the team coordinates scheduling and deadlines with the organization's financial leadership, 评估可能影响财务表现的风险, explores whether reasonable assumptions were made in creating the financial statements and determines an audit plan. 一次在客户的组织现场, the audit team 评论 and confirms selected financial information (such as bank statement reconciliations, inventory and accounts receivable/payable) for comparison with the financial statements, 并检查某些内部控制. 团队还需要考虑舞弊的可能性.
对于接受联邦基金的政府和非营利组织 单一的审计 确定资金是否被用于预期的目的.
在田野调查的结论, a final meeting is held onsite with the organization's financial leadership to resolve any remaining questions or issues. 然后AGH发布审计报告草稿供组织审查和评论, 然后是最终审计意见.
A 回顾订婚 primarily includes applying analytical procedures to management's financial data and making inquiries of management. 与审计相比，审查的范围要小得多. A review report states whether the audit team found any variances from generally accepted accounting 原则.
A 编译 与审计或审核相比，其范围要小得多. There is no independent inquiry and confirmation of the data; it is simply formatting information into a financial statement. A 编译 report is prepared indicating no opinion is expressed or any other 保证.