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Audit and assurance reports deliver credibility to information and support the reputation of the reporting entity. The professional activity that supports the reporting is governed by regulatory and quality standards. Crowe Global regards quality as being a strategic priority and publishes an annual Transparency Report on the network’s commitment to quality.
The performance of audit and assurance engagements requires a thorough understanding of the business and its systems. This understanding is applied, using quality standards, to execute a risk-based engagement plan to deliver a report. The knowledge derived from the understanding of the business and its system, and the execution of engagement procedures means that a Crowe Global auditor provides valuable feedback to those that govern and lead the entity.
The audit and assurance practices of Crowe Global member firms are built on the experience of performing the audits of financial statements. Established audit skills, involving being independent and objective, applying quality standards, analysing and interpreting data, and exercising professional scepticism are being applied to a growing range of requirements for proving assurance on business information. These include giving assurance on sustainability reports, a rapidly developing area of reporting. Crowe Global member firms are collaborating to share knowledge of the new sustainability reporting standards and develop common approaches to the performance of sustainability reporting engagements.
