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Vivo & Co., CPAs CERTIFIED PUBLIC ACCOUNTANTS

๐Ÿ“‹ ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐Œ๐€๐๐€๐†๐„๐Œ๐„๐๐“ ๐‘๐„๐๐‘๐„๐’๐„๐๐“๐€๐“๐ˆ๐Ž๐๐’ ๐€๐‘๐„ ๐๐€๐‘๐“ ๐Ž๐… ๐“๐‡๐„ ๐€๐”๐ƒ๐ˆ๐“ ๐๐‘๐Ž๐‚๐„๐’๐’Did you know? At the end of an audit, management p...
13/10/2026

๐Ÿ“‹ ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐Œ๐€๐๐€๐†๐„๐Œ๐„๐๐“ ๐‘๐„๐๐‘๐„๐’๐„๐๐“๐€๐“๐ˆ๐Ž๐๐’ ๐€๐‘๐„ ๐๐€๐‘๐“ ๐Ž๐… ๐“๐‡๐„ ๐€๐”๐ƒ๐ˆ๐“ ๐๐‘๐Ž๐‚๐„๐’๐’

Did you know? At the end of an audit, management provides written representations to confirm key matters related to the financial statements. This final step helps support the audit evidence gathered throughout the engagement.

Written representations commonly cover:
โœ”๏ธ Responsibility for Financial Statements โ€” Management acknowledges its responsibility for the preparation and fair presentation of the financial statements.
โœ”๏ธ Completeness of Information โ€” Confirms that all relevant records and information were made available to the auditor.
โœ”๏ธ Related Parties and Transactions โ€” Confirms that known related party relationships and transactions have been properly disclosed.
โœ”๏ธ Subsequent Events โ€” Confirms that events after the reporting period have been properly considered and disclosed.

While management representations do not replace other audit procedures, they play an important role in promoting accountability and transparency in the financial reporting process.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ Makati City | Alabang, Muntinlupa City

๐Ÿ“Š ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐ˆ๐๐ƒ๐„๐๐„๐๐ƒ๐„๐๐“ ๐ˆ๐๐’๐ˆ๐†๐‡๐“ ๐‹๐„๐€๐ƒ๐’ ๐“๐Ž ๐’๐“๐‘๐Ž๐๐†๐„๐‘ ๐‚๐Ž๐๐“๐‘๐Ž๐‹๐’A strong audit goes beyond checking numbers. Independent, ev...
12/10/2026

๐Ÿ“Š ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐ˆ๐๐ƒ๐„๐๐„๐๐ƒ๐„๐๐“ ๐ˆ๐๐’๐ˆ๐†๐‡๐“ ๐‹๐„๐€๐ƒ๐’ ๐“๐Ž ๐’๐“๐‘๐Ž๐๐†๐„๐‘ ๐‚๐Ž๐๐“๐‘๐Ž๐‹๐’

A strong audit goes beyond checking numbers. Independent, evidence-based audit work provides valuable insights that can help organizations strengthen controls, improve reporting, and support better decision-making.

At Vivo & Co., CPAs, our audit practice focuses on delivering independent and objective assurance across different types of audit, including:

โœ”๏ธ Internal Audit โ€” Evaluates processes and controls to help organizations manage risks and improve operations.

โœ”๏ธ External Audit โ€” Provides independent assurance on financial reporting and helps promote confidence in financial information.

โœ”๏ธ Special Audit โ€” Conducted for specific objectives, circumstances, or areas that require focused examination.

โœ”๏ธ BOA-Accredited Audit Firm โ€” Providing audit services within the applicable professional and regulatory requirements.

Through independent insight, stronger controls, and trusted reporting, we help organizations build greater accountability and confidence in their financial information.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ Makati City | Alabang, Muntinlupa City

๐Ÿ“Š ๐Ž๐”๐‘ ๐•๐€๐‹๐”๐„๐’ ๐ˆ๐ ๐๐‘๐€๐‚๐“๐ˆ๐‚๐„: ๐๐”๐ˆ๐‹๐ƒ๐ˆ๐๐† ๐“๐‘๐”๐’๐“ ๐“๐‡๐‘๐Ž๐”๐†๐‡ ๐€๐”๐ƒ๐ˆ๐“At Vivo & Co., CPAs, our values guide how we work, communicate, an...
09/10/2026

๐Ÿ“Š ๐Ž๐”๐‘ ๐•๐€๐‹๐”๐„๐’ ๐ˆ๐ ๐๐‘๐€๐‚๐“๐ˆ๐‚๐„: ๐๐”๐ˆ๐‹๐ƒ๐ˆ๐๐† ๐“๐‘๐”๐’๐“ ๐“๐‡๐‘๐Ž๐”๐†๐‡ ๐€๐”๐ƒ๐ˆ๐“

At Vivo & Co., CPAs, our values guide how we work, communicate, and deliver assurance to our clients. Integrity, transparency, excellence, collaboration, accountability, and continuous improvement are reflected in every engagement.

Our values in practice include:

โœ”๏ธ Integrity โ€” We report what the evidence supports.

โœ”๏ธ Transparency โ€” We make the scope and process understandable.

โœ”๏ธ Excellence โ€” We apply competence, due care, documentation, consultation, and review.

โœ”๏ธ Collaboration โ€” We coordinate with governance, management, process owners, specialists, and engagement teams while maintaining professional responsibility.

โœ”๏ธ Accountability โ€” We establish clear owners, deadlines, review points, approvals, and escalation routes.

โœ”๏ธ Continuous Improvement โ€” We learn from findings, quality reviews, professional development, and client feedback.

These principles help us maintain a professional, structured, and practical approach to audit and assurance.

Because at Vivo & Co., CPAs, trust is built through the way we work and the values we put into practice.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ“Š ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐‹๐„๐€๐ƒ๐„๐‘๐’๐‡๐ˆ๐ ๐Œ๐€๐“๐“๐„๐‘๐’ ๐ˆ๐ ๐€๐”๐ƒ๐ˆ๐“ ๐ƒ๐„๐‹๐ˆ๐•๐„๐‘๐˜At Vivo & Co., CPAs, we believe that effective audit delivery goes bey...
08/10/2026

๐Ÿ“Š ๐€๐”๐ƒ๐ˆ๐“ ๐…๐€๐‚๐“: ๐‹๐„๐€๐ƒ๐„๐‘๐’๐‡๐ˆ๐ ๐Œ๐€๐“๐“๐„๐‘๐’ ๐ˆ๐ ๐€๐”๐ƒ๐ˆ๐“ ๐ƒ๐„๐‹๐ˆ๐•๐„๐‘๐˜

At Vivo & Co., CPAs, we believe that effective audit delivery goes beyond procedures and documentation. Strong leadership and active partner involvement help ensure that every engagement is handled with the right level of oversight and expertise.

Our partner-led audit delivery approach considers:

โœ”๏ธ Audit-Only Clarity โ€” Focused on independent, evidence-based audit work

โœ”๏ธ Partner Accountability โ€” Direct involvement and oversight throughout key stages

โœ”๏ธ Structured Ex*****on โ€” A disciplined approach tailored to each engagement

โœ”๏ธ Practical Communication โ€” Clear, timely, and relevant insights for better decisions

โœ”๏ธ Flexible Delivery โ€” Onsite, remote, or hybrid approaches based on the engagement's needs

Leadership involvement is scaled according to risk, complexity, report sensitivity, and the experience required for the work.

At Vivo & Co., CPAs, we combine people, process, and assurance to deliver professional, structured, and practical audit services.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ“Š ๐ƒ๐ˆ๐ƒ ๐˜๐Ž๐” ๐Š๐๐Ž๐–? ๐•๐ˆ๐•๐Ž & ๐‚๐Ž. ๐ˆ๐’ ๐€๐ ๐€๐”๐ƒ๐ˆ๐“-๐Ž๐๐‹๐˜ ๐…๐ˆ๐‘๐ŒAt Vivo & Co., CPAs, we believe that independence and objectivity are es...
07/10/2026

๐Ÿ“Š ๐ƒ๐ˆ๐ƒ ๐˜๐Ž๐” ๐Š๐๐Ž๐–? ๐•๐ˆ๐•๐Ž & ๐‚๐Ž. ๐ˆ๐’ ๐€๐ ๐€๐”๐ƒ๐ˆ๐“-๐Ž๐๐‹๐˜ ๐…๐ˆ๐‘๐Œ

At Vivo & Co., CPAs, we believe that independence and objectivity are essential to a trustworthy audit.

As an audit-only firm, we focus on providing independent, evidence-based audit services that help organizations strengthen their controls, improve transparency, and promote accountability.

Our commitment is centered on:

โœ”๏ธ Audit Only โ€” Focused exclusively on audit services
โœ”๏ธ All Types of Audit โ€” Providing comprehensive audit support
โœ”๏ธ Independent & Objective โ€” Delivering unbiased and reliable audit work

With a professional, structured, and practical approach, Vivo & Co., CPAs continues to support organizations in building stronger and more accountable practices.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ“Š ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ ๐ˆ๐ฌ ๐๐จ๐ญ ๐ƒ๐ž๐ญ๐ž๐ซ๐ฆ๐ข๐ง๐ž๐ ๐›๐ฒ ๐€๐ฆ๐จ๐ฎ๐ง๐ญ ๐€๐ฅ๐จ๐ง๐žIn auditing, materiality is not only about the size of an amo...
25/09/2026

๐Ÿ“Š ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐Œ๐š๐ญ๐ž๐ซ๐ข๐š๐ฅ๐ข๐ญ๐ฒ ๐ˆ๐ฌ ๐๐จ๐ญ ๐ƒ๐ž๐ญ๐ž๐ซ๐ฆ๐ข๐ง๐ž๐ ๐›๐ฒ ๐€๐ฆ๐จ๐ฎ๐ง๐ญ ๐€๐ฅ๐จ๐ง๐ž

In auditing, materiality is not only about the size of an amount โ€” the nature and circumstances of an item also matter.

A smaller misstatement may become material if it:

โœ” Changes important financial trends
โœ” Affects key decisions
โœ” Indicates possible compliance issues
โœ” Hides significant information

Auditors consider both quantitative and qualitative factors when evaluating financial information.

Materiality helps ensure audit procedures focus on matters that truly influence decision-making.

Vivo & Co., CPAs
Your partner in trusted financial reporting and assurance.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ”Ž ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€๐ฎ๐๐ข๐ญ๐ฌ ๐€๐ซ๐ž ๐‘๐ข๐ฌ๐ค-๐๐š๐ฌ๐ž๐, ๐๐จ๐ญ ๐“๐ซ๐š๐ง๐ฌ๐š๐œ๐ญ๐ข๐จ๐ง-๐›๐ฒ-๐“๐ซ๐š๐ง๐ฌ๐š๐œ๐ญ๐ข๐จ๐ง ๐‘๐ž๐ฏ๐ข๐ž๐ฐ๐ฌA common misconception is that auditors inspe...
24/09/2026

๐Ÿ”Ž ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€๐ฎ๐๐ข๐ญ๐ฌ ๐€๐ซ๐ž ๐‘๐ข๐ฌ๐ค-๐๐š๐ฌ๐ž๐, ๐๐จ๐ญ ๐“๐ซ๐š๐ง๐ฌ๐š๐œ๐ญ๐ข๐จ๐ง-๐›๐ฒ-๐“๐ซ๐š๐ง๐ฌ๐š๐œ๐ญ๐ข๐จ๐ง ๐‘๐ž๐ฏ๐ข๐ž๐ฐ๐ฌ

A common misconception is that auditors inspect every single transaction recorded by a company.

In reality, auditors use a risk-based approach involving:

โœ” Understanding internal controls
โœ” Analytical procedures
โœ” Sampling techniques
โœ” Targeted testing procedures

The goal is to obtain sufficient appropriate audit evidence to support their conclusion.

Effective audits focus on areas where the risk of material misstatement is higher.

Vivo & Co., CPAs
Delivering professional audit services built on standards, judgment, and integrity.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ“‘ ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€ ๐‚๐ฅ๐ž๐š๐ง ๐€๐ฎ๐๐ข๐ญ ๐Ž๐ฉ๐ข๐ง๐ข๐จ๐ง ๐ƒ๐จ๐ž๐ฌ ๐๐จ๐ญ ๐†๐ฎ๐š๐ซ๐š๐ง๐ญ๐ž๐ž ๐๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐’๐ฎ๐œ๐œ๐ž๐ฌ๐ฌAn unmodified or clean audit opinion means that t...
23/09/2026

๐Ÿ“‘ ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€ ๐‚๐ฅ๐ž๐š๐ง ๐€๐ฎ๐๐ข๐ญ ๐Ž๐ฉ๐ข๐ง๐ข๐จ๐ง ๐ƒ๐จ๐ž๐ฌ ๐๐จ๐ญ ๐†๐ฎ๐š๐ซ๐š๐ง๐ญ๐ž๐ž ๐๐ฎ๐ฌ๐ข๐ง๐ž๐ฌ๐ฌ ๐’๐ฎ๐œ๐œ๐ž๐ฌ๐ฌ

An unmodified or clean audit opinion means that the financial statements are fairly presented in accordance with applicable accounting standards.

However, it does not mean:

โŒ The business will always succeed
โŒ No fraud exists
โŒ Future performance is guaranteed

An audit opinion provides assurance about financial reporting โ€” not a prediction of business outcomes.

Understanding what an audit opinion means helps stakeholders make better decisions.

Vivo & Co., CPAs
Providing objective assurance and valuable financial insights.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐Ÿ” ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€๐ง ๐€๐ฎ๐๐ข๐ญ ๐ƒ๐จ๐ž๐ฌ ๐๐จ๐ญ ๐๐ซ๐จ๐ฏ๐ข๐๐ž ๐€๐›๐ฌ๐จ๐ฅ๐ฎ๐ญ๐ž ๐€๐ฌ๐ฌ๐ฎ๐ซ๐š๐ง๐œ๐žMany people believe that an audit guarantees that all errors o...
22/09/2026

๐Ÿ” ๐€๐ฎ๐๐ข๐ญ ๐…๐š๐œ๐ญ: ๐€๐ง ๐€๐ฎ๐๐ข๐ญ ๐ƒ๐จ๐ž๐ฌ ๐๐จ๐ญ ๐๐ซ๐จ๐ฏ๐ข๐๐ž ๐€๐›๐ฌ๐จ๐ฅ๐ฎ๐ญ๐ž ๐€๐ฌ๐ฌ๐ฎ๐ซ๐š๐ง๐œ๐ž

Many people believe that an audit guarantees that all errors or fraud will be discovered. However, audits provide reasonable assurance, not absolute assurance.

Auditors perform procedures designed to reduce audit risk to an acceptably low level, considering limitations such as:

โœ” Use of professional judgment
โœ” Sampling procedures
โœ” Inherent limitations of financial reporting

An audit provides confidence that financial statements are fairly presented based on applicable standards.

Vivo & Co., CPAs
Committed to delivering quality audit and assurance services.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐ข๐ง๐  ๐”๐ฉ๐๐š๐ญ๐ž: ๐“๐ก๐ž ๐“๐ก๐ข๐ซ๐ ๐„๐๐ข๐ญ๐ข๐จ๐ง ๐จ๐Ÿ ๐๐…๐‘๐’ ๐Ÿ๐จ๐ซ ๐’๐Œ๐„๐ฌ ๐ˆ๐ฌ ๐‚๐จ๐ฆ๐ข๐ง๐ The updated PFRS for SMEs introduces improvements designe...
21/09/2026

๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐ข๐ง๐  ๐”๐ฉ๐๐š๐ญ๐ž: ๐“๐ก๐ž ๐“๐ก๐ข๐ซ๐ ๐„๐๐ข๐ญ๐ข๐จ๐ง ๐จ๐Ÿ ๐๐…๐‘๐’ ๐Ÿ๐จ๐ซ ๐’๐Œ๐„๐ฌ ๐ˆ๐ฌ ๐‚๐จ๐ฆ๐ข๐ง๐ 

The updated PFRS for SMEs introduces improvements designed to align financial reporting requirements with the needs of small and medium-sized entities.

The Philippines adopted the updated standard for annual periods beginning January 1, 2027, with earlier application permitted.

SMEs should review:

โœ” Accounting policies
โœ” Financial reporting procedures
โœ” Existing systems and processes

Early preparation allows businesses to transition smoothly and avoid compliance challenges.

Vivo & Co., CPAs
Helping SMEs navigate accounting changes with confidence.

๐ŸŒ www.vivocpas.com
๐Ÿ“ง [email protected]
๐Ÿ“ž 0917 108 5538 | 0917 123 1343 | (02) 8639 4356

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