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In approaching an audit engagement, Mercadien, P.C.,
CPAs begins with the recognition that an external auditor
must fill a dual role, on one hand serving as an objective
reviewer from an outside organization, and at the same
time functioning as a team member working with and for
the client. At Mercadien, P.C., CPAs, we believe in
working closely with our client's staff on every step
of our audit. As a result, our clients perceive us more
as their business colleagues than as their "annual intruders."
Our most appreciated role has been as close advisor
and guide to our clients on a year-round basis. Since
1963, we have consistently been successful in earning
our clients' respect and becoming their trusted financial
counselors.
In planning our engagement, we plan with our client's
management to make the audit process as rewarding to
the client as possible. We believe that throughout the
process it is possible for us to gain a greater insight
into the operations of our clients. In doing so, we
often are able to provide them with unique opportunities
to either increase efficiency or increase revenues.
Indeed, our audit staff is trained to attune itself
to the client's organization and to respect and work
around the client's routine operations.
Working with management also means planning an efficient
audit that calls for the client to prepare as many schedules
as possible in an effort to keep the audit cost to its
very lowest. At Mercadien, P.C., Certified Public Accountants,
we wish to limit our audit efforts to the work that
can and should be done only by the outside auditor and
not to do work that the clients can do for themselves,
thereby saving money for the client.
Integral to our audit philosophy is the belief that
a Mercadien, P.C., CPAs audit can be performed only
by qualified, experienced staff. All of our accountants
are graduates of major universities with degrees in
accounting, and most are certified public accountants.
It is our standard practice that a senior CPA assigned
to an engagement will have at least three years of such
experience. As the principal ultimately responsible
for your services from Mercadien, P.C., CPAs, I will
be personally involved in your audit and will ensure
that it goes smoothly. We take pride in the excellent
service we provide our clients, and we pledge that the
same superior quality of services will be extended to
our clients. Finally, in keeping with the accounting
standards guidelines, we affirm that we are independent
from our clients and, therefore, qualified to perform
audit services for them.
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