Auditing Services

An audit may be required to be performed for an entity based upon its by-laws, its funding providers, its lenders, its creditors, its contractual obligations, direction from its board of directors, or according to statute. When required, it is performed according to auditing standards generally accepted in the United States of America and includes an analysis of internal controls to assess risk that systems are in place to assure transactions have been accurately and completely recorded in order to determine the extent of further audit procedures required to be performed.  An audit will typically also include verification of selected financial balances and transactions with outside parties, completing physical inspections and observations, and testing selected transactions by examining supporting documents.  Upon completion of the audit engagement, we issue either an unmodified, qualified or adverse report of our findings. An unmodified report from an audit engagement is the highest level of assurance we can provide.

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Roy & Associates, PC serves clients in western Pennsylvania located predominantly in Westmoreland County, Allegheny County, and Fayette County.