{"id":23175,"date":"2025-08-20T11:31:46","date_gmt":"2025-08-20T09:31:46","guid":{"rendered":"https:\/\/www.audifina.lt\/paslaugos\/auditas-ir-uztikrinimo-paslaugos\/"},"modified":"2026-06-15T08:37:16","modified_gmt":"2026-06-15T06:37:16","slug":"audit-and-assurance-services","status":"publish","type":"page","link":"https:\/\/www.audifina.lt\/en\/audit-and-assurance-services\/","title":{"rendered":"Audit and Assurance Services"},"content":{"rendered":"\t\t
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Audit based on experience, quality, and objectivity<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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Over more than 20 years, we have developed a disciplined, standardized audit methodology designed to ensure audit quality and objectivity. We have all the necessary tools and an excellent, continuously improving team of auditors who apply the quality management system implemented in our company. Audit and assurance services are provided in accordance with the international standards applicable to each type of service<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tAUDIT PRICE<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\tAUDIT AND ASSURANCE SERVICES<\/span>\t\t\t\t<\/div>\n\t\t\t\t
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Audit and assurance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Financial statement audit <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Financial statement audit is an independent examination of a company\u2019s, institution\u2019s, or organization\u2019s financial statements or consolidated financial statements, along with the issuance of a conclusion stating whether the financial statements (consolidated financial statements) in all material respects truly and fairly present the company\u2019s financial position, performance results, and cash flows.<\/span><\/h6>

Audifina\u2019s audit client portfolio includes companies and corporate groups with Lithuanian and foreign capital across various economic sectors. Financial statement audits are performed in accordance with International Standards on Auditing.<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Agreed-upon procedures <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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When engaged to perform agreed-upon procedures, the auditor undertakes to carry out those audit-type procedures that have been agreed upon between the auditor and the company, and to provide a report of factual findings. The recipients of the report must draw their own conclusions based on the auditor\u2019s findings. The report is intended solely for the parties who agreed on the procedures.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/article>

This service is most often chosen by companies for whom an audit is not mandatory or those that have specific tasks that do not require a full financial statement audit.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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Jolanta Ruzgien\u0117
jolanta.ruzgiene@audifina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Assessment of reorganization terms <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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During the assessment of reorganization terms, we determine and evaluate the share exchange ratio and the validity and reliability of the methods used to calculate this ratio, assess the justification of the company\u2019s fair value determination, and perform other valuation tasks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Assessment of business-as-a-going-concern sale agreements <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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The assessment of business-as-a-going-concern sale agreements is a limited-scope review. During this process, the lists of assets and liabilities transferred under the share purchase agreement are compared with the entries in the general ledger and the fixed asset register. The sale price of the assets and liabilities transferred under the share purchase agreement is compared with their carrying amounts recorded in the general ledger and the fixed asset register. Upon completing the review, an expert evaluation is provided.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t
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Internal audit <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Top-quality internal audit services (including governance audit, performance audit, AML, and GDPR) are delivered by our certified auditors and experts, who systematically and comprehensively assess your company\u2019s risk management and internal control, as well as operational efficiency, economy, and effectiveness.
We have extensive experience performing mandatory internal audit functions in FinTech companies (electronic money and payment institutions).
The expertise of our specialists and certified internal auditors enables us to offer valuable consulting services, helping clients build an effective internal control system and improve operational processes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Audit of EU-funded projects <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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This service is performed by qualified auditors and is required when applying for support from the European Union (EU) or national funding institutions. Our experts have many years of experience auditing EU-funded grants and subsidies, continuously expanding and updating their knowledge and enhancing their qualifications in the field of funding program audits.<\/p><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t

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Other assurance services <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t\t<\/path><\/path><\/g><\/rect><\/clipPath><\/defs><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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These services are performed in accordance with International Standard on Assurance Engagements (ISAE) 3000, \u201cAssurance Engagements Other Than Audits or Reviews of Historical Financial Information.\u201d<\/em><\/p><\/div><\/div><\/div><\/div><\/section>

\u00a0<\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\tCONTACT US<\/span>\t\t\t\t<\/div>\n\t\t\t\t
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Have questions? Get in touch - we\u2019ll help you find the right solution.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\tJolanta Ruzginien\u0117<\/span>\t\t\t\t<\/div>\n\t\t
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jolanta.ruzgiene@audfina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\tGediminas Vaskela<\/span>\t\t\t\t<\/div>\n\t\t
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gediminas.vaskela@audfina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\tAleksas Jonika<\/span>\t\t\t\t<\/div>\n\t\t
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aleksas.jonika@audifina.lt<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tView profile<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Audit based on experience, quality, and objectivity Over more than 20 years, we have developed a disciplined, standardized audit methodology designed to ensure audit quality and objectivity. We have all…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-23175","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/comments?post=23175"}],"version-history":[{"count":3,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23175\/revisions"}],"predecessor-version":[{"id":26350,"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/pages\/23175\/revisions\/26350"}],"wp:attachment":[{"href":"https:\/\/www.audifina.lt\/en\/wp-json\/wp\/v2\/media?parent=23175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}