IFRS audit

In light of our focus on the content and quality of our audit services, we aim to ensure that our auditor's reports are of value to your business.

FBK experts have excellent knowledge of and extensive experience in auditing IFRS financial statements.

The goal of an audit is to express a professional opinion a company’s IFRS financial statements in all material aspects..

To perform an audit, we need to have timely access to data and information concerning all aspects of the companys financial reporting and operations. The audit also addresses the companys responsibility to its banks, debtors and creditors by confirming their respective debts in accordance with the list we compile. In addition, to perform a proper audit, we need a place for our experts to work and help in the preparation of documents in accordance with our mutual agreement.

To justify our conclusions, we use a number of tests that validate the quality and correctness of the accounting information and internal controls, and hope that the employees of an audited company assist us in implementing these measures.

Due to the large volume of documents subject to an audit, the sample nature of the testing and other inherent limitations in auditing, there is a certain risk of not finding some material discrepancies or errors in accounting records and financial statements. We will do everything possible to reduce this risk to a reasonable minimum, but we cannot guarantee that the testing undertaken during the audit procedures will be capable of finding all actually existing discrepancies.

Our audit consists of the following stages:
  • audit planning;
  • collection and analysis of audit evidence;
  • tissuance of an auditors report and preparation of a management letter.
We take responsibility for our services rendered according to accepted auditing standards and an audit contract. FBKs audit risk is insured by Ingosstrakh. We commit ourselves to confidentiality and to respecting commercial secrets of an audited entity.

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