Audit of financial statements

The purpose of the financial statements audit is to determine whether the financial statements prepared in accordance with International Financial Reporting Standards or the Croatian Financial Reporting Standards and to provide the auditor to express a reasonable belief that the financial statements give, in all material respects, objective picture of the financial position of the company are reviewed.


Review is the implementation of the interviews and analytical procedures that allow the auditor to express limited assurance (unlike financial statements audit) that the financial statements do not need significant change to be in accordance with Croatian or International Accounting Standards.


Compilation is the process of preparation of financial statements based on information collected from the management or owner without expressing any assurance on the financial statements.

Audit of business combinations

The basic objective of the audit merger, demerger or a squeeze-out procedure is to confirm the exchange ratio of shares or that shareholders of the acquire received the fair compensation for the net assets or the shares transferred to the acquiror.

Forensic audit

The basic objective of the forensic audit is develop appropriate strategies for the prevention of fraud, as well as the proper and timely identification and, when possible, the successful investigation of significant cases of fraud.

Internal audit

Internal audit is part of the overall internal control system and is independent of management control. We offer you:

  • Internal audit outsourcing
  • Internal audit co-sourcing
  • Internal audit advisory


Director: Vlasta Roška, Ph.D.
TOTAL BALANCE Ltd., for accounting and audit
Croatia, 10 000 Zagreb, Čerinina 4.
VAT no: 1844296
PIN no: 94534165354

Tel/fax: ++ 385 1 2994 852
GSM:++ 385 91 539 20 64


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