Audit of Inventory of Fixed Assets / Impairment

The first step in the Asset Control Audit is the Asset Inventory which aims to constitute a database of assets: real estate, furniture, machinery and equipment, in order to ensure the quality and credibility of the values ​​published in the balance sheets. assets.

The audit of Impairment tests will comprise the following services:

a - Intrinsic and extrinsic analysis of the business, of the market in which it operates and its participation in it, with the purpose of verifying if there were events capable of justifying the loss of recoverable value of the asset or group of cash-generating assets; < / p>

b - Probabilistic solutions for the cash flows of the asset or set of cash-generating assets;

c - Comparison of the book values ​​with the economic values ​​of the asset or set of assets that generate
cash;

d - Allocation of losses due to Impairment ;

e - Selection and coding of the types of goods subject to inventory.