External Audit

• Perform better risk assessments
• Focus our audit efforts
• Determine if specialized skills are required to achieve our audit objectives

• Identifying financial statement risks and internal controls
• Assess the possibility that these risks may cause significant errors
• Develop an appropriate response to the identified risks.

• To provide information about the financial situation, financial performance, and cash flows of the entity.
• Results of the management carried out by the administrators with the resources entrusted to them
• Analyze the financial impact of the COVID19 on financial information, including problems of commercial or financial solvency and impairment of financial and non-financial assets
• Review of financial models, such as cash flow forecasts, for financing management if applicable

Special audits oriented to a very specific purpose, such as previously agreed upon procedures, may be:

• Audits with full scope
• With limited scope
• Special purpose financial statements,
• Special reviews (non-financial reviews)
• Interim Financial Reporting based on International Accounting Standard IAS34