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Financial audit for companies in Moldova

External and internal financial audit in line with International Standards on Auditing (ISA), tax inspection support and balance sheet verification — an independent opinion for your business.

Financial audit for companies in Moldova

We conduct external and internal financial audits in accordance with International Standards on Auditing (ISA), providing an independent opinion backed by solid evidence and rigorous procedures.

External and internal financial audit services for companies in Moldova, in accordance with International Standards on Auditing (ISA) and adapted to Moldovan legislation. Audit is essential to know exactly where your business stands now and where it’s heading.

Our audit team handles both mandatory statutory engagements and voluntary audits for companies wanting an independent view of their financial position. We proactively identify risks, confirm the accuracy of accounting records, and increase your business’s credibility with banks, investors, and partners.

What ExpertCont audit services include

Audit support covers the full cycle — from preparation to final opinion and follow-up:

  • External financial audit — independent examination of financial statements and issuance of the audit opinion
  • Internal audit — evaluation of internal controls, procedural compliance, and identification of operational vulnerabilities
  • Tax audit — verification of Tax Code compliance and identification of misstatement risks
  • Thematic audit — focused reviews of specific processes (procurement, sales, payroll, treasury)
  • Assistance with preparing financial statements — annual and consolidated
  • Verification and certification of the accounting balance sheet
  • Third-party audit preparation — organising accounting files, responding to auditor requests
  • Tax inspection and authority audit support

Who it’s for

Financial audit is mandatory for:

  • Joint-stock companies (JSCs) regardless of turnover
  • Public-interest entities (financial institutions, insurers)
  • Companies with turnover above the legal threshold

Voluntary audit is recommended for LLCs that want to attract investors, secure significant bank loans, or demonstrate the soundness of their financial position to partners.

Why ExpertCont for financial audit

  • ISA compliance — International Standards on Auditing applied rigorously
  • Integrated team — auditors already know your books if you’re a client on the bookkeeping side
  • Independent opinion — separation of accounting and audit functions is strictly maintained
  • Dedicated account manager for the entire audit engagement
  • 15+ years of combined experience auditing across many Moldovan industries
  • Report with concrete recommendations — we don’t just flag problems, we propose solutions

External audit is charged at 750 MDL/hour — see the calculator to estimate your engagement.

What's included

Audit planning per ISA
Detailed audit plan in accordance with International Standards on Auditing.
Internal control testing
Assessment and testing of the company's internal control systems.
Balance sheet verification
Reconciliations, balance confirmation and supporting document review.
Independent audit opinion
Audit report with auditor's opinion per ISA 700.
Management letter
Management letter with recommendations to improve internal control.

The audit process

01

Planning & risk assessment

We identify risks, set materiality thresholds and plan procedures.

02

Internal control testing

We test key procedures and controls to identify vulnerabilities.

03

Substantive procedures

We verify balances, transactions and supporting documents.

04

Reporting & opinion

We issue the audit report and discuss findings with management.

Frequently asked questions

Not sure which service you need?

Our team will help you identify the right solution for your business.