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// SERVICES / AUDITING

Independent Auditing and Assurance with Direct Partner Leadership

An independent audit is the objective examination of a company’s financial statements by an autonomous licensed firm, verifying that numbers fairly reflect economic and accounting reality. Required by Brazilian law for public entities and large corporations, it is equally a vital strategic choice for private enterprises seeking bank credit, governance credibility, or investor backing.

Institutional credibility for financial markets and investors: rigorous methodology, ethical independence, and direct partner proximity across every audit cycle.

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Independent auditors reviewing financial statements
// TECHNICAL SCOPE

Auditing and Assurance Practice Areas

Tailored audit scopes aligned with your regulatory compliance, investor mandates, and growth objectives.

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Statutory Financial Audit

Independent audit opinions on balance sheets and income statements under Brazilian NBC TA and international IFRS standards.

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Internal Controls & Risk

Evaluation of operational risk vulnerabilities, accounting segregation of duties, and practical recommendations to prevent fraud.

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Agreed-Upon Procedures (AUP)

Targeted factual findings reports for specific accounts, debt covenant compliance, or verification of contractual milestone metrics.

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International Dual Reporting

Financial conversion and audit reporting for foreign parent entities under US GAAP and IFRS consolidation packages.

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Third Sector & Non-Profit Audit

Auditing foundations, associations, and NGOs in compliance with Brazilian CEBAS certification and public funding requirements.

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Electronic & Continuous Audit

Algorithmic analysis testing 100% of journal entries and tax files, eliminating sampling limitations and reducing audit risk.

// FAQ

Frequently Asked Questions

// DÚVIDAS FREQUENTES

Perguntas Frequentes

Esclareça as principais dúvidas sobre nossos processos, metodologia e atuação técnica.

Do all companies in Brazil require an independent audit?expand_more
Companies of all sizes benefit from independent audits, even when not strictly required by statute. Statutory obligations apply to publicly traded companies, entities regulated by the Central Bank of Brazil (BACEN), and large enterprises (Law 11,638/07). For private enterprises, audit is a strategic decision that fortifies credibility with banks, investors, and boards.
Does TGS Compass audit companies across different business sectors?expand_more
Yes. TGS Compass has specialized expertise across manufacturing, technology, logistics, agribusiness, services, and retail, with deep focus on middle-market companies and multinational subsidiaries.
What is the difference between internal and independent auditing?expand_more
Internal audit is conducted by in-house employees to monitor operational adherence. Independent audit is conducted by an autonomous external firm, issuing opinions with legal and institutional standing for banks, shareholders, and regulatory authorities.
What documents are required to begin an audit engagement?expand_more
Year-to-date trial balances, general ledgers, trial balance breakdowns, SPED fiscal files, corporate contracts, and access to internal finance systems.
Is independent audit recommended before fundraising or M&A?expand_more
Yes. Private equity funds, venture capitalists, and banks routinely require audited financial statements to validate financial health and corporate governance prior to transactions.
// DIRECT SENIOR PARTNER ENGAGEMENT

Ensure institutional credibility and financial security for your company

Speak directly with one of our specialized audit partners. Direct guidance without delegation.

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