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Review and Compilation

AGLA has put in place a platform of review and compilation for organizations that require only a limited level of assurance.

An audit of financial statements provides the highest level of assurance that includes evaluation of internal control, an assessment of fraud risk, and other procedures with the goal of obtaining reasonable assurance about whether the financial statements are free from material misstatement.

Our review and compilation services are different from audit because we do not test transactions or pull samples. Reviews and compilations are not only less rigorous and more cost-effective; they may also be a preferred alternative. Many funders, creditors and state charitable registration requirements, for example, will accept these forms of assurance in lieu of a full audit.

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