Services
Audit & Assurance
Audit & Assurance
Audit and assurance engagements are performed by independent professionals to assess whether financial statements are prepared in accordance with the applicable financial reporting framework and are free from material misstatement. This enhances the credibility of financial reporting and helps build confidence among investors and other stakeholders.
Key Principles of an Audit
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Independence
- An audit must be performed by an independent external professional who has no conflicting interest in the entity.
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Reliability
- Audit conclusions should be supported by reliable evidence and reached in accordance with applicable auditing standards and the relevant financial reporting framework.
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Accuracy
- Audit evidence must be sufficient and appropriate to support the auditor's conclusions.
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Ethical compliance
- The auditor must comply with relevant ethical requirements and maintain professional competence, objectivity and independence.
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Audit planning
- The auditor must plan in advance, clearly define the audit scope, timeline and procedures, and conduct the audit systematically.
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Risk assessment
- The auditor must assess the risks of material misstatement and determine the areas requiring particular audit attention.
Our Services
IFRS audits
Accounting Standards for Non-Public Entities (K-GAAP) audits
Public enterprise and public institution audits
Private educational institution audits
Special-purpose audits
Audits for investment purposes and voluntary audits
Why ChangEui
At ChangEui, certified public accountants with a deep understanding of each industry and years of accumulated experience deliver audit services tailored to each client. Professionals drawn from a wide range of sectors are assigned to every engagement, applying industry-specific audit procedures and analysis to review our clients' financial statements with greater reliability. This industry expertise is one of ChangEui's greatest strengths: by providing attentive audit services matched to each client's business circumstances, we place corporate transparency and risk management first.