Deloitte’s Assurance services deliver advanced-level insights across all industries – this uniquely positions us to understand the challenges and opportunities facing your business. At Deloitte, we accompany you at every step of your business journey, from your day-to-day to when the unexpected occurs. We ensure that our professional team is knowledgeable about your industry and bring to your attention business issues that we uncover during our engagement. We will help you design the proper response and assist, where possible, with the implementation. We’ve “been there before” through our business expertise to bring you peace of mind.


The purpose of an audit is to enhance the degree of confidence in the financial statements. This is achieved by our expression of an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. An Audit is generally performed when outside third parties (such as regulators, banks, creditors, potential purchasers and outside investors) require an auditor’s opinion on the financial statements.



The scope of a review is less than that of an audit and therefore the level of assurance provided is lower. During our review, our team will assess whether the information being reported on appears to be plausible, primarily through inquiry, analytical procedures and discussion. A review of financial statements is often performed for banks, creditors and potential purchasers.


Some organizations do not need financial statements containing all disclosures normally required for general purpose use, nor do they need the assurance that can be provided by an audit or a review. In such an engagement, we compile the statements using information supplied by management or proprietor. Compiled financial statements are often prepared to accompany an organization’s tax returns.

Special reports

When an organization requires assurance on information other than its financial statements, Deloitte will perform agreed-upon procedures and issue a special report. This helps intended readers assess, for example, the organization’s compliance with statutes, regulations and agreements. Special reports may also be issued on financial statements not prepared in accordance with a recognized financial reporting framework, or financial presentations that comply with contractual agreements or regulatory requirements.

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