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Perspective financial information includes events and actions, which have not occurred yet, but may not occur. While evidence, confirming allowances on which financial information is based, may be available; such evidences are mainly oriented to future, and, therefore, are of positive nature, as against evidences which are usually received in the audit of financial information for previous periods. Perspective financial information may include financial statements or one or several components of financial statements and may be prepared:
(а) as an internal management instrument, for example, for estimation of possible capital investments; or
(б) for presentation to third parties, for example, in the form of:
- prospects, with the purpose of presentation to potential investments of information about future perspective;
- annual report to provide shareholders, supervisory agencies and other persons interested in it with information;
- document, including information for creditors, which may for example include, a cash flow forecast.
An auditor may be involved in the check up of perspective financial information and presentation of a report to build a trust to it, notwithstanding, whether it is intended for use by third parties or for internal use.
To determine the proposed scope of work and service fee you may download a blank form/questionnaire. Upon its completion please send it to us by e-mail. Email addresses are indicated on our website, section – “Place a Service Order (contacts)”.
You will be sent a Commercial Proposal at the earliest possible date.