Audit of Financial statements – performing procedures to obtain audit evidence that financial statements are free from material misstatements and are prepared according to IFRS, NSFR or other alternative conceptual framework.
Audit of financial statements (consolidated financial statements) of business entities that are required by law to make public or provide financial statements (consolidated financial statements) to users of financial statements along with an audit report conducted by audit entities on the grounds and in the manner prescribed by legislation of the Republic of Tajikistan.
Audit, which is conducted on the initiative of the management or owners of the company
HLB Tajikistan provides audit services for financial statements prepared in accordance with IFRS, NSFR, according to International Standards on Auditing, in particular:
What do you get
Depending on the purpose of the audit, based on the results of the audit, HLB Tajikistan provides:
Independent auditor’s report
Contains an opinion on the financial statements, disclosure of key issues, a report on compliance with the requirements of other laws and regulations.
Contains a list of identified violations and deficiencies that carry the greatest risk to the company, other violations, their potential impact and recommendations for the correction. Report on the provision of assurance regarding annual reporting data. Contains a reasonable assurance that annual reporting data are comparable to financial statements and contain information that is required by law and regulations.