We have a full-time audit staff dedicated to providing audit services year round. This allows us to provide audit services during the traditional CPA’s tax season and do so on a timely basis. Additionally, we are available to answer any of your audit related questions throughout the year.

Rukkila Negro and Associates has extensive experience with auditing, reporting, and compliance requirements for cities, townships, counties, school districts, nonprofit agencies, and for profit entities. We also provide audit services for pension & profit sharing plans. We can provide you with cost effective, comprehensive quality service. Our involvement includes the normal audit function, as well as providing accounting systems setup, installation, training and support, and consulting services as needed.

What is an Audit? 

An audit provides the highest level of assurance. An audit is a methodical review and objective examination of the financial statements, including the verification of specific information as determined by the auditor or as established by general practice. Our work includes a review of internal controls, testing of selected transactions and communication with third parties. Based on our findings, we will issue a report whether the financial statements are fairly stated and free of material misstatements.

What is a Review?

A review consists of performing inquiry and analytical procedures that provide us with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles.

What is a Compilation? 

A compilation provides the lowest level of assurance. It is, presenting in the form of financial statements, information that is the representation of management without attempting to express any assurance on the statements.

Click on the subjects below to learn more about specific audits, and related topics:

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Jean Middleton, CPA
QuickBooks ProAdvisor®


Rukkila, Negro and Associates, CPAs, PC
310 Shelden Avenue • Houghton, MI 49931
906.482.6601 TEL   906.482.9046 FAX

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