The Audit’s goal is to increase users’ confidence in the financial statements.
The Business Combination, in merger, spin-off and incorporation routines, lacks improvements, relevance, reliability and comparability of the accounting information provided for this purpose.
In this format, the audit of specific processes in the Business Combination works so that the accounting information contains reasonable security before and after the execution of the activity, presenting with reliability, completeness and comparability the accounting information resulting from the processes carried out, recognizing and measuring assets and liabilities with a considerable margin of safety and seeking to minimize errors that could compromise the financial reading of the process, ensuring that the numbers presented are in accordance with the technical standards of current accounting.
