Audits

Audits of businesses and non profit organizations:

     The objective of an audit is to express an opinion about whether the financial statements are fairly presented in conformity with generally accepted accounting principles (GAAP).

Reviews

Reviews of business or personal financial statements:

     Performing inquiry and analytical procedures that provide the accountant with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with GAAP or, if applicable, with OCBOA.

Compilations

Compilation of business or personal financial statements:

     Presenting in the form of financial statements information that is the representation of management (owners) without undertaking to express any assurance on the statements.