Independent audit, assurance & related services
- Statutory financial statement audit for FDI and other applicable entities
- Completed investment-project finalization audit
- Review and other assurance engagements within applicable legal and professional scope
- Agreed-Upon Procedures (AUP) and other related services — factual findings, no audit opinion or assurance conclusion
Independent valuation
- Business / equity interests within applicable licensed scope
- Machinery / production lines, including used FDI machinery
- Real estate / project assets for transactions, capital contribution or liability restructuring
- Intangible assets: brands, technology and other identifiable intangibles
4-step delivery process
- Acceptance & independence: conflict checks, acceptance conditions and engagement scope.
- Planning: risk assessment, materiality, accounting systems and internal controls.
- On-site procedures: evidence gathering, balance/transaction testing and disclosure review.
- Issuance: quality review, professional opinion and formal reporting deliverables.
IAV is a separate legal entity, appointed under a separate engagement, and retains independent professional judgment, audit procedures and reporting responsibility. IPAS advisory coordination does not override IAV’s professional judgment.
Typical Deliverables
- Audit Report & Audited Financial Statements
- Management Letter
- AUP Report
- Valuation Report / Certificate
The form of each deliverable depends on the agreed scope, available data and supporting evidence.
