Statutory Audit and External Audit
Statutory audit (Revisoría Fiscal) and independent audit that go beyond the legal requirement, with reports that support decision-making.
We serve as statutory auditor (Revisor Fiscal) under the Colombian Commercial Code and Law 43 of 1990, and we perform external audits under international standards. Our work provides assurance over financial information and concrete recommendations on internal control and risk.
What it includes
- Statutory audit (Revisoría Fiscal): opinion on the financial statements, evaluation of internal control and fulfillment of the statutory auditor's legal duties.
- External audit of financial statements: under International Standards on Auditing (ISA).
- Special audits: review of specific accounts, processes or situations at the request of management or shareholders.
- Integrated audit: combined financial, compliance, internal control and performance approach.
- Cooperative sector: experience with cooperatives, employee funds and mutual associations.
- Reports to supervisory bodies: certifications and reports required by superintendencies.
Typical deliverables
Statutory auditor's opinion and reports
Management letters
Special audit report
Certifications
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