Financial statement audit

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background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform-left "> <div class="parsys_column pwccol1-longform-left-c0"> <div id="container-660f8b0486" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>PwC's financial audit</h2> <p>The PwC audit to protect what’s gone before and power what’s to come next.</p> </div> </div> </div> </div> </div> </div> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column pwccol2-longform-c0"> <div id="container-4969f61f31" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3><u>Protect what's gone before</u></h3> <p><strong>Access holistic, coordinated perspectives</strong> – through and beyond the audit - from audit leadership and a multidisciplinary team specialising across sustainability, human capital, cybersecurity, cloud, AI, valuation and tax.</p> <p><strong>Strengthen trust with integrity and quality</strong> assured by our independent teams who are acutely aware of the difference our work makes to healthy markets and a fairer society. Delivering an audit with the hallmark of rigour and transparency: our name and our reputation.</p> <p><strong>Have confidence in the process</strong> with built-in quality checks to flag potential issues sooner in the audit.</p> </div> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-c0cd925273" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3><u>Power what's next to come</u></h3> <p><strong>Stay ahead with forward-thinking audit tech </strong>– driven by digital teams moving the audit into the future-harnessing AI, machine learning and automation – all matched to your organisation’s digital maturity.</p> <p><strong>See processes and reporting more clearly</strong> with a panoramic audit powered by experts with deep technical and industry knowledge.</p> <p><strong>Uncover richer audit insights</strong> with specialists who listen closely to your stakeholders and business – fuelled by detailed analytics and risk assessment so you can focus on high-value critical thinking.</p> <p><strong>Reduce your team’s burden</strong> with greater audit efficiency. Agile, streamlined and effective through seamless data acquisition, streamlined testing and total transparency – supported by 24/7 real-time progress review.</p> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-r26b" class="cmp-container page-section page-section--col-light-grey videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelementca5414ce-fa77-661c-09b2-93e98a78716a" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="tabsnew section"> <div class="cmp-tabs" id="tabs-c7decdb60c" data-cmp-is="tabs"> <ul class="nav nav-tabs displayTags cmp-tabs__tablist" role="tablist" aria-multiselectable="false"> <li class="active" tabindex="0" data-cmp-hook-tabs="tab"><a href="#root_container_content-free-container-1_section_tabshome0" role="tab" data-toggle="tab">PwC's Aura</a> </li> <li tabindex="-1" data-cmp-hook-tabs="tab"><a href="#root_container_content-free-container-1_section_tabshome1" role="tab" data-toggle="tab">PwC's Halo</a> </li> <li tabindex="-1" data-cmp-hook-tabs="tab"><a href="#root_container_content-free-container-1_section_tabshome2" role="tab" data-toggle="tab">PwC's Connect</a> </li> <li tabindex="-1" data-cmp-hook-tabs="tab"><a href="#root_container_content-free-container-1_section_tabshome3" role="tab" data-toggle="tab">PwC's Extract</a> </li> <li tabindex="-1" data-cmp-hook-tabs="tab"><a href="#root_container_content-free-container-1_section_tabshome4" role="tab" data-toggle="tab">PwC's Confirmation</a> </li> </ul>  <div class="tab-content"> <div class="tab-pane active" id="root_container_content-free-container-1_section_tabshome0" role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" data-firstActive="false"><div 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It is used by over 100,000 auditors worldwide, on every PwC audit. Aura ensures our teams take a consistent, focused and efficient approach to audit risk. This means:</p> <ul> <li>A better understanding of your business due to end-to-end visibility of the audit process.</li> <li>A greater focus on the things that matter thanks to a systematic risk-based approach.</li> <li>Our pre-loaded risk software helps teams to identify the relevant risks and perform the right work to address them.</li> <li>Consistency and quality of audit delivery across our entire client base.</li> <li>Real-time monitoring of engagement quality and progress is available securely on mobile devices, anytime, anywhere.</li> </ul> <p> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="tab-pane " id="root_container_content-free-container-1_section_tabshome1" role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" data-firstActive="true"><div class="container responsivegrid tab-container"> <div id="container-59d9a4be3f" class="cmp-container"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div 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Halo is revolutionising our audits by harnessing the power of data.</p> <ul> <li>Enables a greater understanding of your business to enhance audit quality.</li> <li>A combined trend and ratio analysis provides you with insights using information we already receive as part of the audit.</li> <li>Visualisations highlight patterns and potentially higher risk transactions instantly, enabling a deeper understanding of your business and supporting more relevant conversations.</li> <li>Automation of manual tasks leading to greater efficiency.</li> </ul> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="tab-pane " id="root_container_content-free-container-1_section_tabshome2" role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" data-firstActive="true"><div class="container responsivegrid tab-container"> <div id="container-1e7675a349" class="cmp-container"> <div class="columnControl"> <div class="parsys_column pwccol2-longform "> <div class="parsys_column 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videoJsInstanceInitV3("videojs-1837798821", playerSetup, videoName); </script> </div> </div> </div> <div class="parsys_column pwccol2-longform-c1"> <div id="container-d5afe4b51a" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h3>Confirmation </h3> <ul> <li>Integrates with Thomson Reuters’ Confirmation Platform (Confirmation.com) allowing us and those who respond to confirmations to use its network of thousands of responding companies, financial institutions, and law firms </li> <li>Responses provided directly in the platform simplify the experience for your teams and ours </li> <li>Real-time visibility of the status confirmations process </li> <li>Protects your data, providing for a safe and secure confirmation process </li> <li>Provides an intuitive and consistent experience </li> </ul> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div> </div> </section> </div> <div class="section container 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To meet our clients' investments in governance, risks and controls, and data privacy, we’re empowering PwC auditors with a suite of emerging capabilities designed to meet your fast-changing needs.</p> </div> </div> </div> </div> </div> </div> <div class="secondary-navigation section"> <div class="dpe-component-wrapper secnav-tabs secnav-tabs--with-icons "> <div class="container"> <div class="row"> <div class="col-xs-12 secnav-tabs__navigation-container"> </div> </div> <div class="row delete-for-print"> <div class="col-xs-12 secnav-tabs__navigation-container"> <ul class="secnav-tabs__navigation"> <li class="active secnav-tabs__tab"> <a href="#tab_3-0-root_container_content-free-container-1_section-1631672167_secondarynavigation-" aria-controls="tab_3-0-root_container_content-free-container-1_section-1631672167_secondarynavigation-" role="tab" data-toggle="tab"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-auditing-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive"/> <span class="secnav-tabs__tab-title">Deep audit expertise</span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_3-1-root_container_content-free-container-1_section-1631672167_secondarynavigation-" aria-controls="tab_3-1-root_container_content-free-container-1_section-1631672167_secondarynavigation-" role="tab" data-toggle="tab"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-people-audience-teamwork-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive"/> <span class="secnav-tabs__tab-title">Building trust </span> </a> </li> <li class=" secnav-tabs__tab"> <a href="#tab_3-2-root_container_content-free-container-1_section-1631672167_secondarynavigation-" aria-controls="tab_3-2-root_container_content-free-container-1_section-1631672167_secondarynavigation-" role="tab" data-toggle="tab"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-product-portfolio-balance-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive"/> <span class="secnav-tabs__tab-title">Greater audit efficiency</span> </a> </li> </ul> <div class="secnav-tabs__tab-horizontal-line"></div> </div> </div> <div class="secnav-tabs__content-wrapper"> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content active" id="tab_3-0-root_container_content-free-container-1_section-1631672167_secondarynavigation-"> <div class="secnav-tabs__content-container"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-auditing-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive" style="display: none;"/> <div class="secnav-tabs__tab-title-print" style="display: none;">Deep audit expertise</div> <div class="row"> <div class="col-sm-6"> <img src="/gx/en/services/audit-assurance/assets/GettyImages-1454180286_670x338.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> <div class="col-sm-6"> <div class="secnav-tabs__content-copy text-component"> <h3 class="secnav-tabs__content-heading">Digitally upskilled with deep audit expertise</h3> <p><p>We believe the financial audit of the future must be people led with exceptional teams that bring together broad business understanding, deep industry and technical audit experience, clear judgement, critical thinking and professional scepticism to produce audit opinions that provide trust over the things that matter.<br /> </p> <p>We continuously train our auditors and support them with tech that drives innovation customised to your audit. They know the importance of building strong relationships through genuine interactions, clear communications and balanced perspectives. Our teams care about their clients and are acutely aware of the difference our work makes to healthy capital markets.<br /> </p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_3-1-root_container_content-free-container-1_section-1631672167_secondarynavigation-"> <div class="secnav-tabs__content-container"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-people-audience-teamwork-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive" style="display: none;"/> <div class="secnav-tabs__tab-title-print" style="display: none;">Building trust </div> <div class="row"> <div class="col-sm-6"> <img src="/gx/en/services/audit-assurance/assets/GettyImages-1462145895_670x338.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> <div class="col-sm-6"> <div class="secnav-tabs__content-copy text-component"> <h3 class="secnav-tabs__content-heading">Building trust and evolving your audit</h3> <p><p>When it comes to trust, what matters to stakeholders is changing. Today, organisations are judged on more than financial performance. Reporting on areas such as data and privacy, sustainability, risk, diversity and cybersecurity play an increasingly important role in building stakeholder trust.<br /> </p> <p>For more than a century, we’ve helped clients build this trust in financial reporting. We're now bringing this expertise to a rigorous, integrated audit, providing assurance over what really matters to stakeholders. "What matters" may vary by company, country and industry, but the power of relevant, reliable and transparent information to build trust is universal.<br /> </p> <p>With our independence, subject matter expertise and insights into what drives credibility, we are the right people to help you build trust in what matters.<br /> </p> </p> </div> </div> </div> </div> </div> <div role="tabpanel" tabindex="0" data-cmp-hook-tabs="tabpanel" class="secnav-tabs__content" id="tab_3-2-root_container_content-free-container-1_section-1631672167_secondarynavigation-"> <div class="secnav-tabs__content-container"> <img src="/gx/en/brand-simplified/picto-images-132/orange-for-pwc-only/picto-product-portfolio-balance-orange.svg" alt="" class="secnav-tabs__tab-icon img-responsive" style="display: none;"/> <div class="secnav-tabs__tab-title-print" style="display: none;">Greater audit efficiency</div> <div class="row"> <div class="col-sm-6"> <img src="/gx/en/services/audit-assurance/assets/GettyImages-578160983_670x338.jpg" alt="" class="secnav-tabs__content-image img-responsive"/> </div> <div class="col-sm-6"> <div class="secnav-tabs__content-copy text-component"> <h3 class="secnav-tabs__content-heading">Greater audit efficiency</h3> <p><p><strong>Greater audit efficiency and profession-leading quality = less time and stress for your team</strong></p> <p>Agile. Streamlined. Effective. Less burdensome. How do we do it? Powerful tech, custom automations, delivery centres and deep audit experience help us to streamline testing and focus on complex, judgmental areas while timely resolving issues. Enabling continuously high quality and efficiency across all audit dimensions.</p> </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </section> </div> <div class="section container responsivegrid"> <section id="content-free-1-2cec" class="cmp-container page-section page-section--col-white videobghost " data-wcmmode="false" data-parallax="true" data-videoParallax="false" data-videoId="videoelement24099b38-70a4-0447-a271-143703171e74" data-videoAutoplay="false" data-videoLoop="false" style="height:; background-size:cover; background-position:center top; background-image:; background-color:; "> <div class="parsys sectionpar"> <div class="columnControl"> <div class="parsys_column pwccol1-longform-left "> <div class="parsys_column pwccol1-longform-left-c0"> <div id="container-f5bc221f84" class="cmp-container"> <div class="text parbase section"><div></div> <div class="text-component"> <h2>Financial audit insights</h2> </div> </div> </div> </div> </div> </div> <div class="VUEJS-APP collection-v3 section"> <collection-v3 filter1="{"numberHits":4,"listItemCollection":[{"template":"/conf/pwc/settings/wcm/templates/level-2-landing-page-template","date":"Mon Jul 17 00:00:00 UTC 2023","videoTranscriptLink":"","videoItemHeight":"","imagePath":"/content/dam/pwc/gx/en/nature-and-biodiversity/450587939-670x377.jpeg","videoType":"","publishDate":"17/07/23","isVideo":false,"description":"PwC\u2019s sustainability assurance services are built on trust. 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not currently available","downloadPdfLabel":"Download PDF","viewAllLabel":"View all","viewTranscriptLabel":"View transcript","sortByLabel":"Sort by","resultsLabel":"result(s)","resultPluralLabel":"results","resetFiltersLabel":"Reset filters"}"> </collection-v3> </div> </div> </section> </div> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="cta-1"></div> </div> <div class="container responsivegrid"> <div id="container-55faf26686" class="cmp-container"> </div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="cta-2"></div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="related-links"></div> </div> <div class="ixfsection experiencefragment"><div class="mod-ixf-page-section" data-id="contact"></div> <section id="contact" style="height: auto" class="cmp-experiencefragment cmp-experiencefragment--services-audit-assurance-financial ixf__white"> <div id="container-64128113ef" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="rightrailcontact aem-GridColumn aem-GridColumn--default--12"> <link rel="stylesheet" href="/etc.clientlibs/pwc/clientlibs/component-longform/rebrand-clientlib/rightrailcontcat.min.9612d76cbc5243c9cb899c4d1a6ffd81.css" type="text/css"> <script src="/etc.clientlibs/pwc/clientlibs/component-longform/rebrand-clientlib/rightrailcontcat.min.d41d8cd98f00b204e9800998ecf8427e.js"></script> <div class="sectionpar"> <section class="contactModule maxPadding" id="newrightrailcontacts_5cb4a172-a370-4b34-8883-602fd79c00af_root_rightrailcontact"> <div class="rightrailcontact-component section"> <div class="row"> <div class="col-sm-12"> <h2 class="rightrailcontact-heading" id="scrollcontactheader" style="border:none;">Contact us</h2> <div class="contactCol-container"> <div country="us" divId="0" class="contactCol" style="display:block"> <div class="noleftline"> <img src="/gx/en/contacts/wesley-bricker.jpg.pwcimage.105.105.jpg" class="contact_image rightrails-profile-img brdOvrid" alt="Wes Bricker"/> <div class="contact-content"> <p class="contact-name"> Wes Bricker </p> <div class="contact-info"> <p>Global Assurance Leader, PwC US</p> <p>Tel: +1 202 414 1000</p>  </div> <div class="contact-link"> <a href="https://www.linkedin.com/in/wes-bricker/" target="_blank"> <img class="right-rails-img" src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7" alt='Linkedin Follow'/> </a> <a class="underline-link contact-email-link-aa" href="javascript:void(0);" onclick="openContactUrl('null','Wes','Bricker','L2NvbnRlbnQvZGFtL3B3Yy9neC9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy93L3dlc2xleS1icmlja2VyLXRpd20=','false')" target="_self" data-expert-contact-us="Wes Bricker"> Email </a> </div> </div> </div> </div> </div> </div> </div> </div> <input type="hidden" value="false" id="countryfilter"/> <input type="hidden" value="xx" id="currentLocation"/> <div class> <div class="contactlink"> </div> </div> </section> </div> <script> function openContactUrl(contactLink,firstName,lastName,encodedPath,hasPageLink) { var url = ""; if("true" === hasPageLink){ url = "\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&contactLink=" + contactLink; } else{ url = "\/gx\/en\/content\/pwc\/global\/forms\/contactUsNew.html?style=pwc\x26territory=gx" + "&cf=true" + "&contactLink=" + encodedPath; } if(digitalData && digitalData.page && digitalData.page.content.contentFullPath){ var parentPagePath = digitalData.page.content.contentFullPath; parentPagePath = parentPagePath.split(".html")[0]; if(!url.includes(parentPagePath)){ url = url+"&parentPagePath="+parentPagePath; } } createObject('contactUs.formState','origination'); createObject("contactUs.expertName",firstName+" "+lastName); window.location.href = url; return false; } </script> <script> $(document).ready(function () { var rightrailcontacts = "newrightrailcontacts_5cb4a172-a370-4b34-8883-602fd79c00af_root_rightrailcontact"; var countryhawkList = "countryhawkList_5cb4a172-a370-4b34-8883-602fd79c00af_root_rightrailcontact"; var displayMore = "displayMore_5cb4a172-a370-4b34-8883-602fd79c00af_root_rightrailcontact"; var displayLess = "displayLess_5cb4a172-a370-4b34-8883-602fd79c00af_root_rightrailcontact"; console.log($("countryHawkList ",'#' + countryhawkList)); var allContacts = $('#' + rightrailcontacts + ' div.contactCol'); var parentAllContacts = allContacts.parent(); var a = new Array(); $('#' + countryhawkList).children("option").each(function (x) { test = false; b = a[x] = $(this).val(); for (i = 0; i < a.length - 1; i++) { if (b == a[i]) test = true; } if (test) $(this).remove(); }); $('#' + countryhawkList).html($('#' + countryhawkList + ' option').sort(function (x, y) { return $(x).val() < $(y).val() ? -1 : 1; })); //changes by hemant //Set filter to display all by default on load starts $("#"+countryhawkList).prop('selectedIndex', 0); //Set filter to display all by default on load end if ($("#countryfilter").val() == "true") { var c = $("#currentLocation").val(); var countryExist = false; $('#' + countryhawkList + ' option').each(function () { if (this.value.toLowerCase() == c.toLowerCase()) countryExist = true; }); console.log('exist',countryExist); if (countryExist == true) { if (c != "xx") //if geo is ON, c cannot be xx, if client request territory cannot be determined, then set c to "us" { /*$('#'+rightrailcontacts+' div.contact_layout[country!="'+ c.toLowerCase() + '"]').each(function(index) { $(this).hide(); }); var div_counter =0; $('#'+rightrailcontacts+' div.contact_layout[country="'+ c.toLowerCase() + '"]').each(function(index) { $(this).show(); div_counter++; if(div_counter <=6) $(this).show(); else $(this).hide(); });*/ var contacts = $('#' + rightrailcontacts + ' div.contactCol'); var count = 0; contacts.remove(); allContacts.each(function () { if ($(this).attr('country') == c.toLowerCase()) { parentAllContacts.append(this); count++; } }); $('#' + countryhawkList).val(c.toLowerCase()); } else //if geo is OFF, then c is "xx" { $('#' + countryhawkList).val(' All'); //set territory dropdown to All } } } $('#' + countryhawkList).change(function () { var country = $(this).val(); //console.log("ddl changed"); //alert('#'+ rightrailcontacts+ ' div.contact_layout[country="+ country + "]'); //leave the space before the All, it is needed for the sort. /*if (country != " All") { $('#'+ rightrailcontacts+ ' div.contact_layout[country="'+ country + '"]').each(function(index) { $(this).show(); }); $('#'+ rightrailcontacts+ ' div.contact_layout[country!="'+ country + '"]').each(function(index) { $(this).hide(); }); } else { $('#'+ rightrailcontacts+' div.contact_layout').each(function(index) { $(this).show(); }); }*/ var contacts = $('#' + rightrailcontacts + ' div.contact_layout'); var count = 0; contacts.remove(); //changes by hemant //To fix the existing prod issue of filters start parentAllContacts.empty(); //To fix the existing prod issue of filters end if (country != " All") { allContacts.each(function () { if ($(this).attr('country') == country) { parentAllContacts.append(this); count++; } }); } else { allContacts.each(function () { parentAllContacts.append(this); count++; }); } }); $('#' + displayMore).click(function (e) { $('#' + rightrailcontacts + ' div').each(function (index) { $(this).show(); }); $('#' + displayMore).hide(); $('#' + displayLess).show(); return false; }); $('#' + displayLess).click(function (e) { $('#' + rightrailcontacts + ' div').each(function (index) { if (parseInt($(this).attr("divid")) > 6) { $(this).hide(); } }); $('#' + displayMore).show(); $('#' + displayLess).hide(); return false; }); }); 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