The ISA, or International Standards on Auditing, require your auditor to perform a variety of audit procedures in order to obtain audit evidence that is appropriate and sufficient in order to reach this opinion with a high, but not absolute, level of assurance.

Your accountant makes inquiries and performs analytical procedures that are not the same as audit procedures

Your auditor applies accounting and financial reporting expertise to assist management with the preparation and presentation of financial information in order to comply with the applicable financial reporting framework.

Your auditor performs only specified procedures agreed with you in advance and provides a report based on factual findings regarding financial information-no assurance is obtained and neither is a conclusion nor opinion expressed.