aiming to search for transparency in our registrations and accounting demonstrations of our clients, our audit allows us to predict risk situations and glimpse a plan that reflects the economy of the enterprise. therefore, we can highlight our performance in two steps:

-Audit of accounting demonstrations:
• Planning and determining the level of the risk;
• An analytic revision of accounting demonstrations;
• Tests of transactions and balances;
• Circulations of accounting balances;
• stock control management;
• Emission of the opinions from the independent auditors with the recommendation for the best intern control and proceedings;

– Delimited revision:
• Analytic revision of accounting demonstrations;
• Tests of transactions and balances;
• Emission of special reports of a limited revision, with the recommendations for the best control and proceedings;

In the meantime, we evaluate the tax and fiscal control to identify any irregularity before the Fisco intervention. This analysis depends on the following steps:

– Revision and audit of the verification from the federal, state, and municipal taxes;
• Tax regime;
•Tax collection;
• Follow-up the deadlines;
• Rates practiced;
• Optimization of credit;
• Form of taxing incomes;
• Revision of calculating memories.

– Revision and audit of ancillary federal, state, and municipal obligations;
• Deadlines dates;
• elaboration forms of examination of the company’s tax agenda;

This work has the scope of the analysis and verifies if all the principal obligations and accessories with their formalities required by the Brazilian law are the subjects of elaboration on the part of our clients and, if it’s correct, it examined the control form and the labor and pension contingency risk.

Therefore, our scope of work includes the following items, based on demonstrations tests, which are related to the risk level in the exams area:

• Revision of calculations to prepare the payroll;
  • Examination of the calculus from the benefits;
  • Calculations of social charges: INSS, FGTS, and union contribution.;
  • Analysis of the folder and the documents of the employees;
  • Analysis of extras hours, discounts, authorized wage, contractual rescission, holiday pay accrual, and other related things;
  • Verification of the payments and social charges of the self-employees;
  • Examination of the apprentice documents and outsourcing services;
  • Conference of the applying from the wages adjustment and other clauses in contract or conventions from the category;
  • Revision of the general documentation related to the personal department (RAIS, subscription of PAT, CAGED).

Control revision in the financial area: bills to pay and receive and the profit. We examine the bank statement to check if there were value inputs and outputs as we planned as a society.

These controls are confronted in their totality against accountability controls of the company, aiming to inquire if all the operations were an objective of accountability registration.

Keeping well-structured and secure that the administrative proceedings are according to the legal specifications shows a fact of a correct corporate government.

Using the recognized worldwide tools and experience in the various activities made by our clients, the revision of the inter-control studies completely the action made by the company, developing specifies proceedings for what’s the best to govern that activity.

In this part, we examine the proceedings from all the company’s departments, creating a complete operation flow in a way we find lapses related to financial loss at the companies.