Audit of financial and accounting statements, records and registers of the Company, operations and daily ledger. Issuance of Auditor’s reports with opinion, and of Memorandum of Comments with respect to the adequacy of Financial Statements, according to Accounting Principles (Brazilian and International ones), and in observance of specific legislation of Regulatory Bodies, such as CVM (Brazilian Securities & Exchange Commission), BACEN (Brazilian Central Bank), SUSEP (Insurance Supervisory Board), ANS (Brazilian Health Agency), etc.
OPERATING AND INTERNAL CONTROL AUDIT:
Critical analysis of procedures and routines adopted by the Company in the operational sphere, focused on the attainment of security, efficacy and efficiency.
COMPUTER SYSTEMS AUDIT:
Through the examination and verification of I.T. routine activities and electronic data processing.
Review and analysis of routines and procedures adapted, in order to assure their correction and compliance with Brazilian labor and social security legislation and court ruling.
Review and analysis of tax calculation, in terms of tax calculation basis, applicable rates, additions, deductions, and applicable compensation; analysis of tax books, documents and ancillary obligations; structure and review of personal and corporate tax returns and statements.
In order to improve the tax and corporate control, we count on a Tax team that provides a complete support through the detailed analysis of the applicable legislation.
The audit programs, which are based on the international standards on Auditing (ISAS), are continuously updated, expanded and adapted.
AUDIT EXPERTISE – SUBSIARIES OF EUROPEAN COMPANIES
Concerning the audit reports for subsidiaries or companies’ investments headquartered in Europe, CONFIDOR is able to prepare the financial statements according to the standards of the European Union (EU) and/or pursuant to the provisions of IASB.
For subsidiaries of German companies, the financial statements are prepared according to the Directives of the EU and; specially, to the HGB German Legislation based on the “Bilanzrichtlinien-Gesetz” (BILRILIG).
The audited Financial Statements prepared according to the principles of the European Union has, as result, the Audit Reports with Opinion in German, English or Portuguese accompanied by Audit Certificates in German, English or Spanish.
AUDIT EXPERTISE - SUBSIDIARIES OF NORTH AMERICAN COMPANIES
When auditing US-subsidiary companies or investments of companies headquartered in the United States and North-America, CONFIDOR is able do the financial statements according to the USGAAP’s guidelines, and present them in technical English. In the current state of macroeconomic globalization, when stock options are listed in major stock exchanges worldwide, unification of accounting rules for a better comparison of the financial statements becomes more and more important.
The audit programs which are based upon the International standards on Auditing (ISAs), are continuously expanded and adapted in order to get, from the analysis of audit reports, all the special additional information required for consolidation abroad.