Mella-aling & Associates has developed various audit programs for specific sections of financial statements. The MAPs [Master Audit Programms (MAPs)] are modified depending on results of our business review. These MAPs are used in guiding detailed audit tests.
We believe strongly in helping our clients to improve their businesses. And therefore all the MAPs have methods of how we can capture matters that are constructive to the clients. We consider that merely giving an opinion on the financial statements does not give a client value for money.
After each audit we normally come up with client Constructive Service Letter which details areas that need improvement.