Attest Services

Stockholders, creditors and private investors often need assurance that financial statements accurately represent the true financial position of a company. DGA, P.S.C. provides three levels of assurance – audits, reviews and compilations. DGA has experience in business, non-profit, and governmental entities attest services and has sufficient resources to complete attest services in an efficient and timely manner according to prescribed procedures.

Audit

An audit provides the highest level of assurance. Our audits add credibility to financial statements and provide helpful knowledge in planning for the future, allowing businesses to become more efficient by reducing waste, improving decision making, and discovering potential problems before they arise.

DGA has extensive experience in audits, including performing audits for federally funded programs in accordance with the Single Audit Act and Uniform Guidance audit requirements. Our audit work includes a review of internal controls, physical inspections of assets and testing of selected transactions. Based on our findings, we issue a report on whether the financial statements are fairly stated and free of material misstatements.

Review

A review is less extensive than an audit and provides limited assurance. A review consists primarily of analytical procedures applied to financial statements and various inquiries made of management. Reviewed financial statements include all required footnotes and disclosures. A review provides the advantages of a CPA’s technical expertise without the work and expense of an audit.

Compilation

A compilation is the lowest level of assurance, presents information that is the “representation of management” and expresses no opinion or assurance on the statements.

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