Audit Service and Related Attestation Services

Lending credibility to financial statements has been at the core of the CPA profession since its beginnings, and is no less important today. Whether through an audit, leading to positive expression of assurance on financial statements or other forms of limited assurance, Smith, Koelling, Dykstra & Ohm’s objective is to support all activities that render financial information more reliable and decision-useful.

Our commitment to quality in the performance of these services is demonstrated by our extensive requirements for continuing education and our participation in the AICPA quality review program, a program which evaluates our system of quality control.

Our attestation services include:

• Financial Statement Audits under Generally Accepted Auditing Standards and Government Audit Standards for units of local government.
  
  
• Compliance audits under the Single Audit Act and OMB Circular A-133, separately or in conjunction with financial statement audits.
  
  
• Agreed-Upon Procedures – providing focused procedures on specific elements of financial statements or transaction classes as defined by the client, and reporting results of those procedures.

Limited assurance on financial statements is provided by a review report supported by inquiry and analytical procedures applied to financial statements.