Audits of statutory annual accounts are performed following the International Standards of Auditing as adopted for Luxembourg by the Commission de Surveillance du Secteur Financier.
To ensure meeting the highest quality requirements, A3T is using "Caseware Audit", an integrated audit software. Caseware Audit is a ready to use IFAC based auditing content updated periodically and risk based driven.
CaseWare Audit provides various advantages:
- ISA compliant processes integrated in a software which requires the completion of several key audit steps (including planning, addressing mandatory procedures, test of controls, substantive testing; performing reviews...) before completing the audit
- Electronic audit file, which reinforces the file by linking documents together via e-links and e-referencing;
- Flexible database in terms of process, allowing us to develop processes/flows for different types of sectors, other than the commercial and industrial activities included in the software delivered.