• What is IFRS?

  • What is International Accounting Standards Board (IASB)?

  • What is the structure of  IASC  foundation?

  • How widespread is the adoption of IFRS around the world?

  • What is the International Accounting Standards Committee (IASC)?

  • What is the IFAC?

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Audit and assurance

Audit is an independent review of information presented in financial statements of auditee after which an auditor’s report is issued.

Proposed services:

  • Audit
  • Review of financial statements
  • Agreed upon procedures
  • Compilation

When carried out

Mandatory audit

  • Large organizations which previous year's revenue exceeds AMD 1 billion or the carrying amount of the assets as of the end of the previous year exceeds AMD 1 billion,
  • Foundations, if the assets value exceeds AMD 10 million,
  • Reporting issuers,
  • OJSCs,
  • Financial sector organizations.

Voluntary audit

  • By initiation of owners of the organization
  • In case of investment or loan programs by the the investor (creditor) request

Why TM

  • A great deal of experience since1997
  • Qualified, competent professionals.
  • Large customer base, including major local organizations, international institutions and organizations
© 2020 TM Audit CJSC.

8 P.Sevak, Yerevan, RA
tel.: (374 60) 60-70-80, 60-71-81
E-mail: info@tmaudit.am

“TM Audit” CJSC was established in 1997. It is one of the leading audit and consulting companies of Armenia. The Company provides a wide range of high-quality professional services to international and local firms and organizations. TM Audit constantly applies new methods, broad approaches, techniques, actively participates in the improvement of accounting and auditing systems which allows to offer services that always meet the demands of the time.