AMC’s philosophy and practice is to blend the technical, the practical and the business approach in the conduct of each audit engagement.

Businesses need auditors and advisors who understand their industry, their long-term strategy and any risks that need to be assessed and managed. Businesses need advisors who can interject this knowledge into the audit process.

The audit is undertaken with detailed, agreed-upon expectations to which management and the engagement team are equally committed. These

commitments thread through every aspect of the way Marcum conducts and manages an audit, enabling the engagement team to utilize resources in the most efficient way that provides consistent value-added audit services.

AMC’s has developed the traditional auditing role into a process that helps us gain a deeper understanding of our clients' needs. Our process uses knowledge and wisdom to provide value-added suggestions that help our clients achieve financial and operational success.

AMC’s approach includes an analysis of business performance against management objectives, an evaluation of business processes, an assessment of business risks and a benchmark of performance against industry standards. This approach focuses on understanding all aspects of a client’s organization, including areas such as

	Industry-specific processes
	Sales and marketing
	Personnel and human resources
	Financial results
	Business processes
	Management of capital
	Management information systems

Our approach enables us to evaluate the overall effectiveness of the organization. We want our clients to see us as business partners with whom they can discuss, in confidence, their business issues and strategies.

a. External audit services

	We offer engagements to examine our client's financial statements and to evaluate the fairness of presentation of the statements on conformity with international accepted accountancy principles. Our examination is conducted in accordance with international accepted auditing standards, which include a review of the system of internal control and tests of transactions to the extent we believe necessary. We provide highly reliable and studied opinion in accordance with national statutory requirements and in compliance with international accounting and auditing standards
	During an audit, a test of your financial records is performed and your financial statements are reviewed to determine each statement is fairly presented and in accordance with standards.
	A review of financial statements can be performed by an accountant through analytical procedures to provide limited assurance those statements meet various standards

b. Internal Audit services

	Internal Audits are exceptionally significant to the profitability of your company, especially to those companies with a high rate of growth or those looking for more flexibility in their budget. Internal Audits not only improve your company, but also your clientele. Audited companies offer clients the most resourceful and valuable services possible since they have implemented better ways of doing business. The experienced staff at AMC are highly skilled and ready to help you make the necessary adjustments to your company through an internal audit.
	Our executives perform internal audit function not only to see what has gone before, but also to see what comes next. We see internal audit to provide the insights into strategic initiative and to share ideas that improves business performance.
	The audit, review and planning (assurance and accounting) services we provide are detailed insights into the operations of your business. The most important part of our ABATERA MANAGEMENT CONSULTANTS is the ability of our accountants to help you maximize profits and ensure the long-term success of your business

c. Due Diligence

We provide full commercial, financial and market due diligence services for acquisitions or disposals.

The purpose of acquisition due diligence is to ensure that the acquirer fully understands the key risks around the business that it is buying, by assessing and validating assumptions that underline the deals, giving the acquirer a coherent overview of the financial position and obligations, and providing the acquirer with valuable information to support negotiation of the purchase consideration. We can also develop or review the cash flows models used to assess the economics of the acquisition.

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