Audit Services
Financial Audit
Individuals and Companies
Functions
The service consists of a review through audit samples and the application of International Audit Norms that the financial and fiscal information is presented in a reasonable form, based in normativity and current legislation.
Benefits / Advantages
Ensure that the financial information meets the presentation, valuation and revelation requirements according to the Financial Reporting Standards.
Fiscal Audit
Individuals and Companies
Functions
This services consists of the revision of the accounting information, just like the calculation of the proper and retained federal, state, and municipal taxes considering the compliance of the obligation in Article 52 of the Fiscal Code of the Federation generating an opinion by part of the Certified Public Accountant registered in the SAT.
Benefits / Advantages
Having an external opinion that the fiscal requirements are framed and met as per the law and verify that the financial information is duly reflected in the financial statements in order to be used in decision-making.
Disadvantages (of not having it)
Receive direct review by the SAT and / or state government having the possibility of being subject to a sequential review according to what is reflected in article 52 in the tax code of the federation.
Social Security Audit
Individuals and companies that have employees.
Functions
This service includes the revision of the presentation and the whole worker-employer contributions to the IMSS considering the enforcement of the obligation framed in the article 16 of the law of social security issuing an opinion by a registered public accountant.
Benefits / Advantages
Confirm that worker-employer contributions are properly presented and are made aware to the owner in accordance with the provisions of social security law.
Disadvantages (of not having it)
Determination of differences by worker-employer contributions by IMSS / be subject of direct revisions generated by the institute.
Infonavit Audit
Individuals and companies that have employees.
Functions
It consists of the revision of contributions and deductions of credits by Infonavit, issuing an opinion of compliance to the Infonavit
Benefits / Advantages
Confirm that worker-employer contributions as well as the deductions for housing credits are properly presented and made aware to the owner in accordance with the provisions of Infonavit law.
Disadvantages (of not having it)
Receive calculations of differences in fees and deductions by Infonavit / be subject of direct revisions generated by the institute.
Internal Control Audit
Companies
Functions
Review policies and procedures defined in the company or if needed, generate them and develop application mechanisms.
Benefits / Advantages
Improve production and administrative procedures made by the company in every area in order to efficient the activities and to take advantage of the resources.
Disadvantages (of not having it)
Waste of economic resources and inefficiency.
Share Sales Opinion
Aimed at legal entities and individuals.
Functions
To carry out, through an alternate procedure, a review of the sale of shares of the legal entity in order to determine the correct whole and presentation of the withholding of income tax.
Benefits / Advantages
Pay possibly lower retention when performing the calculations mentioned in art. 204 of the regulation of the law of income tax.
Disadvantages (of not having it)
Directly account for 20 or 25% of the total amount of the sale of shares, without the possibility of exercising any deduction, having a broad base for the payment of the tax.
Audit of Funds and Savings Banks
Aimed at legal entities and individuals
Functions
The service consists of reviewing through auditing tests and application of international auditing standards that the provision of savings or savings accounts as appropriate to the company is managed, administered and presented in a reasonable manner in the financial statements, as stipulated in the financial statements, regulations and current tax legislation.
Benefits / Advantages
Ensure that financial information meets validation and deductibility requirements according to income tax law and social security law.
Auto-Review of Fiscal and/or Financial Audit (Self Audit Review/Sar)
Individuals and companies
Functions
It consists in the provision of audit services either with fiscal and/or financial approach for the company in order to issue an opinion by the Certified Public Accountant, considering a lower fee of what is usually established, since the company will generate working documentation defined by the firm in order to dedicate less time on a review than what is normally needed. Considering that at the end of the working documentation by the company, a validation by the firm auditing staff will be provided.
Benefits / Advantages
Making an external review concerning the preparation and presentation of financial information and / or tax within the company, based on tests predefined to the turn and activities that are held / have a lower fee since the work will be monitored by the auditor to period of preparation of working documentation and cells previously defined and explained / obtain an opinion based on made self-review that was conducted.
Disadvantages (of not having it)
Not identifying problems and situations of risk derived from the failure of the proper application law requirements in the calculation of tax as well as the lack of understanding of the regulations applicable in the financial information.
Internal Audit (Focused in Fiscal/Financial External Review)
Individuals and companies
Functions
Consists to execute in a constant manner (perhaps monthly or quarterly) a review for internal effects with focus and requirements of an external review, in order to achieve and develop compliance by the different departments involved in the operation of the company, developing an action plan considering the most delicate and risky areas.
Benefits / Advantages
Define opportunity areas for efficient activities as well as the procedures taken in key areas of production process and identify financing leaks.
Internal Audit (Focused in Fiscal/Financial External Review)
Individuals and companies
Functions
Consists in the revision of the input and output of accurate information in different systems related to the central accounting system, taking care of crosses between them in order to ensure that all have the same information.
Benefits / Advantages
Make the information that focuses on different information systems to be adequate to periodic review and required information that each company has in function, as well as monitoring the interface that corresponds to realize toward the concentrating system of information.
Tax and/or Financial Remote Audit
Individuals and companies
Functions
Consists in the provision of audit approach either with fiscal and / or financial focus for customers out of town or in the same area, considering the review work will be held at the facilities of the firm with the electronic information that the company stores on a virtual site defined by the firm, as well with counting necessary elements to perform the corresponding inspection and generating as a product to deliver the opinion by the certified public accountant.
Benefits / Advantages
Lower fees considering part of the work will be executed directly by the company and prevent full costs of travel expenses by the audit team assigned to review / external review of compliance and implementation of legislation and regulations applicable to the fiscal and financial information as applicable.
Scope of our certification in ISO 9001: 2015
Audit and tax professional services, for financial and fiscal purposes.
