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dB TECHNOLOGIES S.A. So cit Antonym 177 181, Avenue Pierre Brouillette 92120 MONTROSE___ Statutory auditors report on the financial statements the year ended December 31, 2023KPMG Deloitte & AssocisTour
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Review the audit requirement specified by the relevant regulatory body or standards (e.g. GAAP, IFRS)
02
Gather all necessary financial statements and supporting documentation for consolidation
03
Perform analytical procedures and evaluate internal controls over financial reporting
04
Conduct substantive testing on key account balances and transactions
05
Prepare a draft of the auditor's report, ensuring it includes all required elements and disclosures
06
Obtain management representation and final approval before issuing the report

Who needs auditors-report-on-consolidated-financial-statements?

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Publicly traded companies required by regulatory bodies to have their financial statements audited
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Private companies seeking to enhance credibility and transparency of their financial performance
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Investors, lenders, and other stakeholders relying on the accuracy and reliability of the consolidated financial statements
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The auditors-report-on-consolidated-financial-statements is a document prepared by auditors that provides an opinion on the financial statements of a group of companies.
Companies that are required to prepare consolidated financial statements are also required to file auditors-report-on-consolidated-financial-statements.
The auditors must review the financial statements of the group of companies and provide an opinion on whether they are prepared in accordance with applicable accounting standards.
The purpose of the auditors-report-on-consolidated-financial-statements is to provide assurance to stakeholders that the financial statements of the group of companies are reliable and accurate.
The auditors-report-on-consolidated-financial-statements must include the auditors' opinion on the fairness of the consolidated financial statements, any significant issues identified during the audit, and any recommendations for improvement.
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