Rotherham & Co

Audit Services We approach the audit as a service for the benefit of shareholders. An audit is also intelligence to help you run your business better: a vehicle for continuous improvement. We provide the added value of experienced observations and advice. At Rotherham & Co. we meet with clients regularly. We demand audit excellence and set tough policies to achieve it. We hire talented people and invest heavily in training and tools, including systems to ensure consistency, objectivity and accountability, resulting in strict compliance with professional standards. We also rely on experience. Our senior people are extensively involved in the audit process and actively communicate with your company's leadership. Our Audit Approach We offer a tailored audit approach with a strong emphasis on early planning and how your business functions. This enables us to identify key audit components and tailor our procedures to the unique aspects of your business. The benefit to you is an effective, cost efficient, independent audit, performed in a timely manner by experienced professionals. Our approach involves: Risk Assessment Our risk assessment process provides: An assessment of inherent risks at the financial record and account balance levels An evaluation of your internal control structure and the subsequent assessment of your control risk An assessment of the effectiveness of your analytical procedures in controlling and detecting risk Audit Planning We will communicate closely and regularly with your audit committee, accounting staff, controller and CEO during the audit process. From preliminary audit planning and work, through delivery of reports and presentation of a comprehensive management letter, we strive to maintain open communications.