Financial Statement Audit 

An independent audit of financial statements contributes to investor confidence and therefore to the effective functioning of capital markets.
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Vitor Ribeirinho


Portugal Head of Audit

+351 210 110 000

KPMG’s audit approach is based on a consistent methodology developed to comply with International Standards on Auditing. It is built on the basis of core principles relating to professional integrity, independence and ethical behavior with which all partners and staff must comply. It is enhanced by an established set of supervision, review and consultation standards and technologies and tools that assist teams to access knowledge ― including KPMG’s proprietary computer-assisted audit techniques and Accounting Research Online ― all designed to help teams focus on the issues that impact on audit judgments and improve the effectiveness and efficiency of the audit.


KPMG’s skilled and diligent professionals work in collaboration with client executives, board directors, regulators and academics to understand the changing business environment. We are then able to share our member firms' insights with clients globally through the following resource centers:


  • The Audit Committee Institute (ACI) established to help audit committee members keep pace with business issues related to governance, audit, accounting and financial reporting. Since its inception in 1999, KPMG member firms have launched ACIs in over 20 countries.


  • The International Standards Group established to assist member firms' clients and professionals with application and interpretation of International Financial Reporting Standards and International Standards on Auditing in many jurisdictions around the world.


  • The 404 Institute established as a forum where organizations can learn more about the requirements of section 404 of the Sarbanes-Oxley Act and discuss ways to address the evolution of effective internal controls. Since its inception in 2004, the Institute has amassed over 5,000 members in 50 countries.

Audit Committee Institute

Audit Committee Institute

The KPMG sponsored Audit Committee Institute aims to be the first port of call for any audit committee processes.

Accounting Research Online

KPMG's Accounting Research Online (ARO) is a web-based library that includes access to financial reporting and auditing literature as well as KPMG guidance. To become familiar with the many possibilities of ARO, it is possible to register for a 15 day free trial. For more information go to www.aro.kpmg.com.