Audit Methodology | CertPro CPA LLC
Audit Methodology
Licensed CPA Firm

Four Phases.
Zero Shortcuts.

Every CertPro engagement follows the same structured process — built to reduce burden on your team, not the quality of our examination.

Our Services
Fieldwork
SOC 2 Type 2 Examination
Evidence Collection & Inspection 0%
Control Testing & Validation 0%
Independent Quality Review 0%
CC6 — Logical & Physical Access Controls
CC7 — System Operations & Monitoring
CC8 — Change Management Procedures
A1 — Availability & Capacity Management
C1 — Confidentiality of Information
0
Progress Indicator
Fieldwork in Progress
CERTIFIED ✓ PASS CERTPRO CPA
Our Philosophy

Efficiency Without Compromise

We streamline the audit cycle — but never our standards. Three principles govern every engagement, without exception.

Principle 01
Evidence Primacy

Every control assertion is supported by verifiable, timestamped artifacts. No conclusion is drawn without adequate evidentiary support — period.

Principle 02
Independent Corroboration

Auditors independently verify a risk-based sample of controls outside the evidence platform — including direct system queries and configuration reviews.

Principle 03
Professional Skepticism

We assess control design adequacy, identify anomalies, and evaluate whether evidence reflects the actual control environment — not merely its documentation.

Engagement Process

How Every Engagement Runs

A clear, milestone-driven process — from the first call to the final certificate.

01
Phase 01

Kick-off & Scope

A 30-minute call to confirm audit scope, system boundaries, and engagement timeline. A single point of contact is established on the client side.

02
Phase 02

Evidence Access

Client shares the evidence repository — G-Drive, SharePoint, or GRC platform. Control matrix reviewed; initial gap list compiled.

03
Phase 03

Gap Clarification

A structured gap list is issued. A video call reviews each gap collaboratively. Unresolved items are formally documented by severity and TSC mapping.

04
Phase 04

Reporting

Draft report prepared per AT-C Section 205. Independent QA/QC review before issuance. Final signed report and certificates delivered.

Governing Standards

Licensed. Independent. Accountable.

All engagements are performed under established professional standards by qualified audit professionals.

AICPA AT-C Section 205

Assertion-based examination engagements governing SOC 2 examinations. Applied alongside AT-C Section 105 for independence, evidence, and professional conduct.

AICPA Trust Services Criteria (TSC)

Used for SOC 2 Type 1 and Type 2 engagements across: Security, Availability, Confidentiality, Processing Integrity, and Privacy.

ISO/IEC 27001 and ISO/IEC 42001

Applied for information security and AI management system audits, supported by ISO 19011 audit guidance.

HIPAA and GDPR

HIPAA Security Rule and GDPR compliance assessments are conducted where applicable to the client's regulatory environment and selected scope.

Quality Assurance

Safeguards That Are Non-Negotiable

Independence and quality controls are built into every engagement — not added on request.

Pre-Engagement Independence Check

Documented and retained in the audit file for every engagement without exception — before any fieldwork begins.

Independent QA/QC Review

Every report reviewed by a QA/QC team member not involved in fieldwork. No report leaves CertPro without this step.

AICPA Peer Review Program

CertPro is enrolled in the AICPA Peer Review Program — providing independent external oversight of audit quality across all engagements.

No Boilerplate Opinions

Audit opinions are formed solely on evidence from the current engagement. Prior-period reports are never used as the basis for a current-period opinion.

Get Started Today

Begin Your Compliance Audit with a
Licensed CPA Firm.

Schedule a 30-minute scoping call with a credentialed auditor. We'll identify the right framework, discuss audit scope and outline a clear path based on your current state.

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