What is a financial audit?
Follow a statutory audit assignment from the vantage point of an assistant:
Preparatory stage
The team leader makes the initial assessment of the assignment and its background. They find out about the client’s situation and take care of the logistics (setting up teams, appointment schedules, etc.).
Intermediate stage
This two-to-three weeks stage enables us to learn more about the company’s in-house procedures and evaluate them, to understand the company’s business and the sector it operates in.
Pre-final stage
This stage enables us to validate our intermediate research. We check and cross-check the information we obtained previously and prepare the next stage.
Final stage
We give our opinion on the accounts, with special attention to any risks we may have observed earlier.
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- Copyright 2012 - Mazars - Switzerland
