Assurance engagements other than audits or reviews

This type of engagement includes a wide range of services that use the auditing skills and knowledge for projects other than audit or review of historical financial statements, such as: expertise for the purposes of judicial proceedings in respect of accounting, tax and related matters, expressing a professional opinion, etc. In addition, this type of engagement includes examination of prospective financial information, reports relating to the control of service organsiations, reports on pro-forma financial statements included into prospects compilation, reports on beneficiaries’ fulfillment of obligations established in the agreements on granting incentives, etc.