Most forms of corporate disclosure gain credibility through an external, independent review process. PwC is well recognised for our professional approach to the provision of independent audits of financial statements. We also provide an equally rigorous service with respect to the independent assurance of other statements and reports.
Assurance is the process of establishing the integrity and validity of disclosures - including statements and reports. An increasing number of organisations report on issues which require a high level of independent assurance, such as compliance with corporate governance policies, compliance with agreed service or control standards, and veracity of management assertions regarding impartiality (eg: in the mortgage broking industry).
The assurances sought on these disclosures can include completeness of information, accuracy of information, and consistency of the context and content of the statement or report with actual performance.
In order to obtain these assurances, we conduct an audit in accordance with the International Standards on Auditing applicable to performance audits, and accordingly include the tests and procedures necessary to the circumstances. The effectiveness of these audits is enhanced by our practical knowledge of the big issues facing PNG organisations and our broad range of industry knowledge.
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