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AUDITING

Financial statements have different uses and users. Users can be internal (management) and external (banks, governmental agencies). Auditing is an engagement to provide our expert opinion to these users on whether the financial statements are free from material misstatements and are prepared in accordance with Generally Accepted Accounting Principles applicable to the United States of America.

As Certified Public Accountants, we also have a responsibility of initiating suggestions that will enable the client to improve its operations. Since we have a fresh perspective of outside observers, the background of specialized professional training and opportunity of observing many different types of business organizations and operations throughout each year in the of an audit, we frequently observe certain things that may be improved, and management areas that could be strengthened and we have the responsibility to bring these things to the attention of management. And we do it!

 

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 ©Copyright 2005 All Rights Reserved Arturo Morales Padro, CPA