Our audit method is based on the assessment of possible risks. We consider environmental factors, control risks and important decisions in the financial statements. The sharp assessments from the combination of those factors are the basis of the audit strategy and detailed by the audit program.

The expansion of audit procedures will depend on a thorough understanding of the Company's operations and cycles. At the same time, we help the Company in minimizing and managing business risks by offering the weaknesses recorded in the audit process that the leadership need to consider.

Auditing method of CPA HCM is based on risk assessment, so it focuses on the main issues that need attention. We record the importance and note when assessing the general environment as well as the risks associated with special items of the financial statements. Our way of always putting efficiency first and finding ways to not increase the cost for the Company related to unnecessary work.

In a simpler way, the audit method of CPA HCM focuses on considering the compliance with principles and processes (if necessary) and assessing the management of business operations of the Company.

The central part of our audit method is to set up an audit plan in conjunction with the support of the Company's leadership. This directs the audit effort into areas of business risk. During the audit process, the materiality issues and risks will be identified and thereby we determine the necessary audit procedures to inspect in order to reach the guarantee about the data of financial statements is established.