Audit & Review

Raines & Fisher Audit & Review

When critical documentation is required by creditors or investors, Raines & Fischer works for you to the highest standard, with partner-level involvement from start to finish.

Many accounting firms assign junior staff to work on audits and reviews up until the tail-end of the job, rather than devoting senior-level attention to these engagements for the duration of the work. At Raines & Fischer you will receive partner-level attention throughout the entire process from the start of the work until issuance. Subject to the AICPA peer-review program, as well as inspection by the PCAOB, our audit and review engagements adhere to an extremely high-quality standard.

Review services include:

  • Guidance in preparing financial statements
  • Analysis of procedures applied to financial data to identify significant variances from year to year
  • Inquiries of company management to ensure all findings coincide with management’s expectations
  • Proposal of journal entry adjustments for any material misstatements
  • General business advice

Audit services include:

  • All review services enumerated above
  • Testing of company internal controls and other business processes
  • Comparison of company results against industry trends
  • Independent verification of financial data through confirmation, observation, inquiry, or other procedures
  • Issuance of an opinion confirming that the financial statements present the company's financial position and results of operations fairly, and in accordance with generally accepted accounting principles or another comprehensvive basis of accounting