Our Audit Approach

Our audit approach is simple…invest a substantial amount of time getting to know you, your needs and your wants. Then we learn about your business, not simply relying on our knowledge of the business that you are in. We want to know how you do what you do. After that initial phase is complete, we then break down the auditing process into three simple parts, the Planning Phase, Fieldwork Phases, and Reporting Phase.


During this phase, we will be able to get a good grasp of your organization’s structure, environment, operations and the overall accounting and internal controls system. An assessment of policies and accounting contributions, including donated materials and services, will also be conducted at this time. From this review, we hope to:

  • Analyze financial reports
  • Briefly interview your accounting staff
  • Understand internal controls
  • Evaluate auditing procedures tailored to each specific instance
  • Identify issues or areas of special concern to be addressed from the client
  • Information gathered during the first visit will generate the requested list of items needed from you and your staff for the fieldwork visit. This list will be provided shortly after our initial planning visit.


At our second visit, we will perform the traditional audit fieldwork. This process will concentrate on transaction testing. During this phase, the auditor determines whether the controls identified during the preliminary review are operating properly and in the manner described by the client. I t is throughout this phase that we hope to:

  • Gather and summarize audit findings, conclusions and recommendations
  • Test the major internal controls and the accuracy and propriety of the transactions
  • Discuss any significant findings with client
  • Receive insight and cooperation from the client to determine best method for resolving the findings
  • Generate memos/emails to ensure full understanding by the client and the auditor


When the audit is in the final phase, the team will draft our report. Here, we express our opinions present the audit findings and discuss recommendations for improvements. At this point, the client will have an opportunity to respond to the audit findings prior to issuance of the final report.

 As a member of the AICPA, Adeptus Partners, LLC is a participant in the Peer Review Program. The AICPA Peer Review Program is used to inspect and review our accounting and auditing practices every three years, ensuring we are in compliance with the Quality Control Standards. The findings are available publicly, and we are proud to disclose our report to our clients each and every time, assuring them they have chosen the best firm available.

Related Media

AICPA Offers New Audit Certificate Programs for CPAs

Both intermediate and advanced-level certificates…

‘The new programs, which are part of the AICPA’s Enhancing Audit Quality initiative, are aimed at helping auditors improve and demonstrate competency and quality when conducting these specialized engagements.”

Learn More About These Two Certificates – From AccountingWeb.com

Professionals at Adeptus who Specialize
in Our Audit Approach

Ryan J. Krant

Accountant & Advisor

Bill Conway


Neil Berger

Managing Principal, CPA - MD


Adeptus Partners LLC