Engagement path
How an Intelligentapiplatform audit moves from call to opinion
A transparent sequence for statement audits and related examinations so your finance team can plan headcount around fieldwork weeks.
This path describes our usual annual financial statement audit. Control reviews and tax examinations compress some steps; special-purpose mandates add procedure confirmation with the third-party user when allowed.
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Scoping call
We confirm entity structure, accounting framework, year-end date, and the users of the report (board, bank, shareholders). You leave with a preliminary document list and a fee range.
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Engagement letter
Independence, responsibilities, fees, and timing are written down. A 30% deposit typically accompanies acceptance. Work does not begin without a signed letter.
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Planning & materiality
We set materiality, identify significant risks, and schedule inventory observation or cash counts if balances are material.
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Fieldwork
On-site or remote testing of ledgers, samples, and supporting evidence. Open items are logged daily so your team can clear them before the draft report week.
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Closing meeting & report
Draft findings are discussed with management. After clearance, we issue the auditor’s report and, when warranted, a management letter on control observations.