Financial statements have different uses and users. Users can be internal (management) and external (banks, governmental agencies). Auditing is an engagement to provide our expert opinion to these users on whether the financial statements are free from material misstatements and are prepared in accordance with Generally Accepted Accounting Principles applicable to the United States of America.

As Certified Public Accountants performing audits, we have a responsibility of introducing suggestions to the clients being audited so it may improve its operations. As auditors, we have the fresh perspective of an outside observer, the expert professional training and the experience of observing many different types of business organizations and operations throughout each year. Therefore, in the course of an audit, we may observe certain things that might be improved, and management areas that could be strengthened and we have the responsibility to bring these things to the attention of management. And we do it!