We conducted our audits in accordance with International Standards on Auditing for the purpose of expressing an opinion on whether the financial statements are fairly presented, in all material respects, in accordance with an applicable framework for the preparation and presentation of financial information.
Reviews of interim financial information. (ISRE 2410 & 2400)
We performed procedures in accordance with International Reporting Standards (ISRE 2410 and 2400) in order to report any significant modification to the interim financial information.
Due Diligence, Mergers and Business Combination Audits
Independent participation in the assurance process of valuations, appraisals, balance sheet items, due diligence to third parties, evaluation of corporate governance, among others.
Integrated Audit
Dual purpose audits seek to ensure the internal control over financial reporting framework (ICFR) by providing an opinion on the ICFR and on the company's financial statements. We also help companies to prepare and support them in the process of an integrated audit.
Review of the reasonableness of the provision for income taxes, deferred income taxes and effective tax rate
Audit of net taxable income, taxable income, aggregates and deductions, calculation and review of deferred taxes, application of additional tax, use of credits, among others.
Agreed procedures and/or attestation
We provide review, examination and agreed-upon procedures in accordance with the current Attestation Standards. We accompany the audit process of service organizations according to SSAE18 standards, including the three types of SOC reports.
Review of regulatory reports
Regulatory review, accounting positions, independent professional opinion regarding the interpretation of standards.
Debt coverage ratio reports.
The process of securing the ratio is calculated by dividing the earnings before interest and taxes (EBITDA) by the total interest payable by the company. Both BAII and interest are data taken from the company's income statement, therefore, it is a dynamic ratio.
Compliance with covenant
Agreed procedures for compliance with debt covenant requirements and indicators.
Review of contracts
Independent assurance review of compliance with covenants and other clauses in contracts with third parties, support in claims, litigation and others.
Business segment validation (IFRS 8).
Preparation of the business segment report and review of the completeness of the information used in its preparation.