Accounting Services in Spain

Our firm has incorporated in its working methods with the best practices of the most prestigious
audit firms in the world, as their partners and allies come from these quarries. Our audit practices
require strict compliance with the Generally Accepted Auditing Standards, therefore, ethics, independence,
confidentiality and professional dedication are the values that guide our corporate philosophy.

Financial audit

We examined the financial statements of the company in light of generally accepted accounting principles,
for the purpose of expressing an independent opinion on whether the financial statements present fairly the
financial position, results of operations and cash flows of the audit date. Our examination is conducted in
accordance with generally accepted auditing standards.

Our audit approach, including review of the internal control system of the company, in order to determine
the nature, timing and extent of our audit tests. Based on this review we present our recommendations to
improve the system of internal control, and so contribute to the continuous improvement of the processes of our customers.

Tax Audit

A tax audit is intended to verify compliance with tax obligations of the company and determine if there are errors
or omissions in the calculation of taxes that could be observed and sanctioned by the Tax Administration (Sunat).
If there are, we propose a strategy to address them at the lowest possible tax cost and with adequate consideration
of tax risk. Taxes that can be covered by our review are: General Sales Tax, Income Tax, ESSALUD, among others.

The character of our tax audit is preventive, because in reviewing the monthly statements of taxes in the annual tax
returns and the books and records of the company, we simulate a possible control sunat therefore reviewed “selectively”,
the most important items and transactions of the balance sheet and statement of profit and loss.

Internal Audit

Our work in the field of internal audit is to take care of this function within companies, contributing to the protection
of assets and evaluating compliance with standards, policies and procedures established by the organization to achieve its
goals and objectives, for which, as a result of our work, we present to senior management observations and recommendations
for that purpose.

Currently, this function has become vital as a key part of the modern management business, as its implementation is
recommended for good corporate governance practices, in order to ensure the stake holders, the company is moving steadily
toward its strategic objectives and business risks are being properly gerenciando.

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AOB auditors have proven experience with this type of work. We are experts at preparing audit reports for the European Union in the currently available programmes that require reports from certified ROAC auditors and are competent and experienced at auditing European projects.

Contact with our Auditors of the financial statements

We have offices throughout Spain and we have a team of international auditors. If you need an audit report you can contact with us by email clientesaob@etl.es or by phone +34 93 272 12 42.