Not all financial statements are subject to a statutory audit requirement. To strengthen confidence in the information contained in the financial statements, it is possible to have a critical appraisal performed by an independent auditor based on plausibility testing.
This may be appropriate for:
- Published quarterly reporting or before an IPO if the cut-off date is more than four months after the publication of the last annual/consolidated financial statements.
- Small companies which are not subject to a statutory audit where shareholders are not represented in the management of the company.
Independent of national or international standards, a limited review performed by our auditors gives you the necessary certainty.