E-Audit

E-AUDIT

• Attestation
• Forensic Accounting

ATTESTATION

• Performance Auditing
  
  Performance Auditing consists of an independent examination of a program, function,
  operation or the management systems and procedures of a governmental or non-profit
  entity. This is to assess whether the entity is achieving economy, efficiency and effectiveness
  in the employment of available resources.
• Financial Statement Audit
  
  An audit consists of performing a risk assessment (including an assessment of internal
  controls), tests of documentary evidence supporting the transactions recorded in the
  accounts, tests of the physical existence of assets, and direct confirmation of cash and
  receivables and certain other assets and liabilities by correspondence with selected
  customers, creditors, legal counsel and banks. Audited financial statements are presented in
  accordance with GAAP and include an auditor’s opinion as to the fairness of the financial
  statements.
• Compilation
  
  A compilation consists of the preparation of financial statements (usually in conformity with
  generally accepted accounting principles) based upon information provided by the client
  (typically bank statements, cancelled checks and other documentation).

• Review
  
  A review consists of preparation of financial statements along with additional procedures
  such as inquiries of management and the use of analytical review.
• Agreed Upon Procedures
  
  Agreed upon procedures consist of tests of transactions and/or test of elements or accounts
  associated with financial statements that are agreed to in advance between the auditor and
  the organization. The procedures performed are specifically tailored to address the needs
  and/or concerns of the organization.
• Compliance Audit
  
  Compliance Audit consists of a program-specific audit of an organization’s adherence with
  applicable compliance requirements.

FORENSIC ACCOUNTING

• Fraud Investigation
  
  Fraud Investigation consists of examining unusual financial activity, performing electronic
  evidence discovery and reviewing financial reports.

• Forensic Auditing
  
  Forensic auditing consists of examination and evaluation of an organization’s financial
  information for use as evidence in court. The evidence is presented to uncover or disprove
  the fraud and determine the amount of the damages suffered.