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
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.

Day 1
02
Phase 02

Evidence Access

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

By Day 7
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.

By Day 12
04
Phase 04

Report & Certify

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

By Day 21
Project Timeline

Full Transparency.
No Surprises.

Every engagement tracked in Asana with real-time visibility. Timelines shift only when client-dependent tasks exceed indicated windows — all changes documented immediately.

All days are business days (Monday–Friday, excluding public holidays). Any delay caused by insufficient evidence is communicated immediately via email with revised milestone dates.

1
Kick-off
Confirm scope, system boundaries, observation period, and timeline expectations.
Day 1
2
Evidence Access
Access to client evidence repository (GRC, SharePoint, G-Drive, or equivalent).
Day 2
3
First-Round Testing
Control testing via inspection and inquiry. Results mapped to control matrix.
Day 7
4
Gap Communication
Structured gap list delivered specifying additional evidence or clarification required.
Day 8
5
Clarification Meeting
Zoom session to review gaps; live control demonstrations accepted.
Day 10
6
Additional Evidence
Monitor supplementary submissions; downstream timelines updated if delays occur.
Day 12
7
Report Compilation
Compile report with all findings. Independent QA/QC review before delivery.
Day 17
8
Client Review
Draft delivered; 2–3 business day review. Revisions incorporated within 1–2 days.
Day 19
9
Finalization
Final signed report and certificates issued. All Asana tasks closed.
Day 21
Governing Standards

Licensed. Independent. Accountable.

Every engagement governed by published professional standards. Credentialed auditors. Technology-forward methodology.

AICPA AT-C § 205

Assertion-Based Examination Engagements — the governing attestation standard for all SOC 2 examinations. Combined with AT-C § 105 for independence, skepticism, and evidence requirements.

AICPA Trust Services Criteria

2017 criteria (updated) applied to SOC 2 Type 1 and Type 2 examinations — covering Security, Availability, Confidentiality, Privacy, and Processing Integrity.

ISO/IEC 27001 & ISO 42001

Information security and AI management system standards applied where selected as the engagement framework, alongside ISO 19011 audit guidance.

HIPAA & GDPR

HIPAA Security Rule and GDPR compliance examinations 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

Ready to Start Your Audit?

Schedule a free 30-minute scoping call. We'll confirm the right framework, walk through our process, and give you a clear timeline — no commitment required.

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