Five Ways to Verify the Fact
At LUCA PARTNER, S.R.O., we believe that every important business decision deserves a solid factual foundation. We offer five distinct types of professional engagements, each calibrated to a different level of assurance and a different regulatory or business context. Whether you are legally required to have your financial statements audited or simply need an independent expert's eye on a specific area, we have a service that fits precisely. Our methodology is grounded in internationally recognised standards — ISA, ISAE 3000, ISRE 2400, ISRS 4400R — so you can be confident that our conclusions are consistent, comparable and defensible. Choose the engagement that matches your duty or need, and let us provide the certainty your stakeholders require.
Auditing (ISA)
An independent assessment of the correctness of financial statements required by Act No. 431/2002 Coll. on accounting. We conduct the engagement in full compliance with International Standards on Auditing, ensuring that our final report meets all regulatory requirements and gives stakeholders a high level of confidence.
Assurance Services (ISAE 3000)
An audit-type engagement in which we express a conclusion designed to increase the degree of trust that third-party users place in reported information. The standard ISAE 3000 governs our work, covering everything from financial statement disclosures to assessments of internal control effectiveness.
Verification (ISRE 2400)
A medium degree of assurance for situations where a full statutory audit is not relevant to your company. We perform procedures to a lesser extent than a full audit and issue a report providing either positive or negative assurance, clearly scoped in a contract letter agreed with you in advance.
VDOP — Agreed Procedures (ISRS 4400R)
We implement pre-agreed procedures and report on substantive findings without expressing an overall assurance opinion. This service is used for mergers under § 69 of the Commercial Code, subsidy verification for the Audiovisual Fund and the Art Support Fund, and other targeted examinations of specific financial areas.
Advice and Consultation
Expert guidance on accounting and tax topics that arise most frequently in practice — from unusual transactions and related-party dealings to full transitions of financial statements to IAS/IFRS. We serve entrepreneurs, municipalities, non-profit entities and professional accountants.
Tailored Engagement Design
Not every situation fits a standard template. We work with you to identify the precise type and scope of engagement that addresses your actual need, keeping the process efficient and the conclusions meaningful for your specific audience.
Decisions Based on Accurate Information
When management, investors or lenders act on financial information, the quality of that information directly affects the quality of the decision. Our engagements are structured so that every finding we report is substantiated, traceable and free from significant inaccuracy.
Internationally Recognised Standards
We apply ISA, ISAE 3000, ISRE 2400 and ISRS 4400R, which are aligned with European and global professional frameworks. This means our reports are understood and accepted by auditors, regulators and business partners across borders.
Independent and Objective
Our independence from your management and ownership structures is a cornerstone of the value we deliver. Every conclusion we reach is based solely on evidence gathered through professional procedures, not on assumptions or convenience.