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Audit

Audit of financial statements and other financial information
• Audit of financial statements (annual and interim), drawn up in compliance with the National Accounting Standards for the Financial Statements of Small- and Medium-Size Enterprises  (NASFSSME), International Financial Reporting Standards (IFRS) or any other generally-accepted reporting framework, as well as of the consolidated packets, drawn up in accordance with the accounting policy of the respective group;
• Audit of consolidated financial statements (annual and interim), drawn up in compliance with NASFSSME, IFRS, or any other generally-accepted or specific reporting framework, as well as of the consolidated internal reports, drawn up in accordance with the accounting policy and for the purposes of the respective group;
• Audit of projects, financed upon programs of the European funds or other international financial institutions;
• Audit of financial statements, drawn up in compliance with the special-purpose reporting framework;
• Audit of separate components from the financial statements, or of specific items, articles and positions of the financial statement;
• Special-purpose audit related to specific regulatory requirements.
Our engagements of auditors are completed with the issue of the audit report with conclusive opinion on the financial statements complying with the norms and requirements of the International Auditor’s Standards and additionally (depending on the respective type of audit engagement) with the requirements of the group auditor or the institution/organization, who is the assignor or user of the audit report.
• Internal audit
Our audit engagements are completed with the preparation of a detailed internal report, which includes the major findings related to the assessment and adherence to the internal control rules, operative procedures and reporting requirements, and its presentation to the management.

Financial information review
• Review of financial statements (annual and interim), drawn up in compliance with NASFSSME, IFRS, or any other generally-accepted or specific reporting framework, as well as of the consolidated packets, drawn up in accordance with the accounting policy of the respective group;
• Review of consolidated financial statements (annual and interim), drawn up in compliance with NASFSSME, IFRS, or any other generally-accepted or specific reporting framework, as well as of the consolidated internal reports, drawn up in accordance with the accounting policy and for the purposes of the respective group.
Our engagements are completed with the issue of the internal review report in compliance with the International Standard on Review Engagements and additionally (depending on the respective type of review engagement) with the requirements of the group auditor  or the institution/organization, who is the assignor or user of the review report.

Agreed-upon procedures for financial information review and control
• Agreed-upon procedures for review and assessment of the internal control systems;
• Agreed-upon procedures related to projects, financed upon programs of the European funds or other international financial institutions;
• Special-purpose agreed-upon procedures related to regulatory and other legal or contractual requirements;
• Agreed-upon procedures to carry out specific procedures, agreed with the enterprise for internal management needs or upon third party request.
Our engagements upon agreed-upon procedures are completed with the issue of the fact-finding report, usually in compliance with the International Standard on Related Services “Engagements to Perform Agreed-upon Procedures regarding Financial Information” and additionally (depending on the respective type of agreed-upon procedures) with the requirements of the assignors and/or the interested parties of institutions/organizations, who use the fact-finding report and in accordance with the requirements for the report contents.