This is known as an opinion audit. This is the highest level of assurance that a Certified Public Accountant can provide. Certified audits are conducted in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance as to the assurance of material misstatement in the financial statements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management. A certified audit is required by banks with more then $500 million in assets as well as all state chartered thrifts. Regardless of the size of your institution, having the assurance of a clear and accurate depiction of your institution's performance shows your dedication to the shareholders.
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