Audit & Assurance

Gain trusted financial insights into your business.

We offer any level of assurance based on our clients’ requirements. From compiling financial statements to full audits, our team can support whatever level of assurance you require.



Providing the highest level of assurance, an audit is a methodical review and objective examination of your financial statements. It includes the verification of specific information as determined by the auditor or as established by general practice.

Group 800


Less extensive than an audit, a review engagement consists primarily of analytical procedures we apply to your financial statements and various inquiries we make of your company’s management team. If the financial statements or supporting information appear inconsistent or otherwise questionable, we may need to perform additional procedures.

Group 799


Examination engagements is when a CPA is engaged to provide an opinion about the conformity of the subject matter with certain criteria. It requires the CPA to reduce the risk of undetected material misstatement to a low level. An examination is analogous to an audit of historical financial statements as it provides the same level of assurance as an audit and involves substantial evidence gathering.

Group 801

Agreed-upon Procedures

Agreed-upon procedures engagements generally arise when clients need CPA involvement, but do not want a standard compilation, review, examination, or audit service because those services are not as targeted to what is needed. An example of such an engagement is when a company needs its expenses tested for grant reimbursement.

Group 428


In compiling financial statements for a client, we present information that is the “representation of management” and expresses no opinion or assurance on the statements. Compilations rely on our knowledge of accounting principles and a general understanding of your business.

Our audit and assurance division specializes in these industries:

  • Railroad
  • Construction
  • Governmental
  • Municipalities
  • NYS School Districts
  • Manufacturing & Distribution
  • Not-for-Profit
  • Transportation
  • Small Businesses

Why does my organization need assurance services?

“When I first started working with Carl Austin of Bowers, I was a bit intimated due to them being a larger firm when they were brought in to help mediate a deal between a willing buyer and a willing seller but we couldn’t get over the finish line. The seller is who ask Carl to help us and to be honest, in the beginning I worried the support would be one sided because he was brought in by the seller. What I found was so much different than what I expected – Carl helped us get to a deal we could call a “Win, Win”. He got us over that finish line.

I can say without question, without Bowers I would not be sitting where I am today as an owner. From our acquisition, to becoming our accountants, business and personal taxes, helping in another small startup, overall financial advising, to the networks/contacts for Insurance, 401K, and payroll I could not have ask for better help with someone who I know cares as much about our success as much as I do. They are vested in us personally and that means a lot.

What I found was a personal approach but with tremendous resources in every aspect of buying, owning, and managing a business. What I found was a business partner/advisor in everyone I have worked with on their team.”

Michael Bower, Eagle Metalcraft

Get in touch with us.

We are here when you need us and even when you don’t. Our clients’ success is our success. Do you want to learn more about our team and how we can help you? Simply call or submit your information below to schedule a free consultation.