Auditing

The company performs audits in accounting entities based within the Slovak Republic in line with the international auditing standards issued by the International Federation of Accountants (IFAC), the associated national regulations and standards relating to the performance of audits, and the conditions set out in the law on auditors, audits and supervision of the performance of audits, as later amended.

The objective of an audit of financial statements is to enable the auditor to express an opinion as to whether the financial statements have been compiled with regard to all significant related factors and in compliance with the relevant framework of financial reporting. The result of each audit is an independent statement by the auditor on the quality of the information provided by the audited accounting entity for external purposes.

The company AGV audit spol. s r.o. carries out:

• verification of standard annual, extraordinary and interim financial statements
• verification of consolidated financial statements
• transformation and verification of financial statements compiled in accordance with international accounting standards
• verification of conformity of individual annual reports with the individual financial statements
• verification of conformity of consolidated annual reports with the consolidated financial statements.

The company also provides:

• assurance services
• associated services
• other services to meet clients’ needs and requirements