Audit and Assurance
The experience of HLB DST-Revizija Audit & Assurance teams, covering many industries and sectors, enables us to focus on key areas of risk, adequacy of internal controls and potential areas of fraud. We approach your audit with a deep understanding of the latest quality and regulatory standards.
We provide the following audit services:
- Audit of financial statements – Informed and voluntary audit of financial statements. The audit of the regular financial statements was a legal obligation under the Audit Law of the Republic of Serbia. Voluntary audit is used in accordance with customer requirements to meet clients’ own needs. Both types of audit are conducted in accordance with International Standards on Auditing and the HLB Global methodology, which has guaranteed the highest levels of use in the truthfulness and objectivity of the financial statements;
- Financial Statement Review – The financial statement review service enables the Client to see if there is a problem in his or her financial operations before the problem becomes greater;
- Compilation of financial statements – preparation of complex financial statements for the special needs of the Client and projecting of future results and goals;
Agreed Auditing Procedures – An audit of specific parts of the financial statements that focus on specific categories of balance sheet items. In accordance with the Client’s needs, we audit segments of the financial statements, such as working capital, fixed assets, liabilities, receivables or specific income statements. Our team can fulfill any Client’s specific audit request;
- Special Balance Sheet Audit – In the context of the status changes of mergers, mergers, divisions and appropriations, we audit the financial statements that have resulted from the status changes and make recommendations for correcting errors. The result of our work is true and objective financial statements and satisfied parties in the status change;
- Audit of projected financial statements – In order to obtain the appropriate permits and licenses for conducting business, it is necessary for Clients to design their financial statements, which are submitted to the regulatory bodies. The reliability of the projections and arguments made on the basis of which the financial information was projected is confirmed by an independent audit;
- Audit of donations and projects – funds received from donors for the implementation of specific projects must be spent in accordance with the approved budget, which the Client has applied for funds, as well as justified through an independent audit of the financial statements prepared periodically during and at the end of the project;
Audit of the financial statements prepared in accordance with the budget accounting – the audit of the financial statements of budget users is carried out in accordance with the Law on the State Audit Institution. Due to insufficient capacity of the State Audit Institution and the inability to audit all budget users, all budget users are required to select an audit firm to audit their final accounts.
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