Does my emerging technology company need a compilation, a 审查 or an audit?
这是一个经常出现在早期公司的问题,必须在整个业务生命周期中不断重新评估.
施耐德唐斯提供三种类型的保证bet9平台游戏:汇编、审查和审计. A new company might not need any of these services during its first few years, but it may eventually require a compilation or 审查 as it grows. Then, 随着公司的进一步成熟, 年度审计可能是有益的,也可能是投资者或贷款人所要求的.
What’s the difference between a compilation, a 审查 and an audit?
- 编制需要将客户数据组织成财务报表格式,但不提供任何形式的保证.
- 复核包括调查和分析,对财务报表不存在重大错报提供有限的保证.
- An audit, meanwhile, is the highest level of assurance service we provide. 在审计业务中, 我们通过测试和查询获取证据,为财务报表不存在重大错报提供合理保证.
How do I determine whether my company requires one of these services, 哪个是最合适的?
编译 are the least time-consuming and the least costly, 但不提供会计师事务所对编制的财务报表中所列信息的完整性或准确性的任何保证. 在编译期间, 会计师没有充分了解控制环境,也没有执行任何与欺诈风险有关的程序,也没有对源文件进行任何实质性测试. 对于那些寻求个人或商业贷款,需要向银行提供汇编财务报表,但又不想招致审查或审计费用的小型企业来说,汇编可能是合适的.
评论 是在企业发展或开始寻求更重要的融资时经常需要的吗. 评论 are more in-depth and time-consuming than compilations. 审查只能有限地保证财务报表是按照有关的会计框架列报的. 它涉及调查和分析程序,但不包括任何内部控制或欺诈程序,也不包括任何实质性测试. 有限保证是指会计师事务所在其审查程序中没有遇到任何信息表明需要进行重大修改以符合适用框架. 当公司获得小额商业贷款或开设循环信贷额度时,银行通常会要求进行审查.
Audits deliver the highest level of assurance provided by CPAs. 执行审计, 会计必须是独立的, 他们必须了解企业的内部控制环境, 评估重大错报的风险,并执行与舞弊风险相关的程序. They will perform a combination of substantive testing, 第三方确认, 物理观察, 为合理保证财务报表不存在重大错报而采取的调查和分析程序. 审计更加耗时和昂贵,但当公司接受赠款时通常需要审计, securing larger loans or lines of credit, 筹集股本或被出售. Additionally, audits are required when businesses are publicly traded.
如果你想知道你的企业是否需要这些bet9平台游戏,施耐德唐斯可以帮助你. We’ll consult with you to determine your needs, requirements and future growth goals, and we will weigh the costs of an audit, 审查, 或编译. If you think you may need an audit in the future, it can make sense to start having one performed now, in order to gain comfort on beginning balances for future years. 聘请独立的注册会计师对您的业务进行审计,也可以获得与内部控制相关的有益咨询或建议, business processes or accounting records, and it can give you access to the other bet9平台游戏和专业知识 we offer for early-stage companies.
Whether you’re a new business considering your first compilation, 审查或审计, 或者是一家需要额外保证或有新的审计要求的成长型公司, the bet9游戏平台 Emerging bet9平台游戏 team is here to assist.
相关文章
本文是探讨初创公司和早期公司在成长过程中可能遇到的复杂业务挑战的系列文章的一部分. 其他条款包括:
- Best Practices After an Equity Raise for Start-Up Companies
- Five Tax Considerations for Start-up Companies
- Understanding Leases In Technology Arrangements
- Pros and Cons of IPO for Early-stage Companies
- 新兴技术 Companies and the R&D税收抵免
- Top Accounting Advisory Needs for 新兴技术 Companies
施耐德唐斯了解专注于新兴技术和软件的公司所面临的不断变化的环境和业务挑战. Our clients represent a wide range of organizations, from emerging growth companies to large mature companies, and we are well-versed in the unique challenges they face. 我们的专业团队经验丰富,在新兴技术公司发展的各个阶段都有丰富的工作经验.
欲了解更多信息,请访问我们的 新兴技术 page.