Audit and review

Credibility to financial information

Services related to delivery of reports on accounting statements required by regulation (listed companies, financial institutions, public utilities or large corporations), specific transactions (loans, purchase and sale of companies, etc.), or business management, to meet governance best practices.

The objective is to offer greater credibility to financial information submitted by companies to several stakeholders, such as: creditors, investors, employees, government and other stakeholders. To respond to this objective efficiently and with a continual aim to fully meeting the applicable rules, we employ the EMS software application, which enables a combination of auditing focus, standardized documentation and integrated technology.

Our solutions

This service aims at offering greater credibility to the company’s financial statement, supported by the independent auditor’s opinion on its adequate presentation as a whole, consistent with the applicable accounting practices.

Audit of financial statements

In addition to financial statements auditing, we can review intermediary information (per quarter or half, for example), in order to assess whether the accounting criteria adopted are in accordance with the fundamental accounting principles in order to respond to any requests from headquarters or regulating agencies. The scope of a review is significantly minor compared with that of an audit process carried out according to auditing rules.

Review of intermediary financial statements

Preparation of book value appraisal report for purposes of companies’ incorporation.

Accounting reports

In special circumstances, companies may need an independent view on certain financial information, besides their financial statements. In this regard, we can carry out certain procedures, previously agreed with the company management, in order to meet these needs.

Procedures agreed upon for issue of special reports

Services to support the process of purchase and sale of companies or business units based on work that involves review and analysis of the seller’s financial statements and operations, employing auditing procedures previously agreed with the purchaser. The main focus is to know the seller’s business and offer information to the buyer on possible difficulties and opportunities that may influence the purchase price and/or future operations.

Accounting due diligence

Key contact

Marcelo Magalhães Fernandes

Marcelo Magalhães Fernandes

Chief Operating Officer (COO) and Audit & Assurance Lead Partner

Marcelo Magalhães Fernandes is a partner at Deloitte Brazil, where he currently serves as the Chief Operating Officer. For the past 7 years, he has been the leading partner for Audit & Assurance, over... More