Detaje të shërbimit

What Does This Service Include?

Audit and reporting includes the preparation of understandable reports, control of records, review of documents and organization of the file for management, bank, institution or auditor. This service helps the business identify discrepancies, missing documents and issues that need to be fixed before internal or external reporting, decision making or auditing.

Pikat kryesore

Monthly Reports
Record checks
Audit preparation
Financial analysis
Bank documentation

Qasja për këtë shërbim:The approach is review and preparation: documents, records and reports are checked so discrepancies are identified before they become a problem.

How Do We Handle It in Practice?

01We clarify the period and purpose of the reporting or audit preparation.

02We check records, invoices, bank transactions and supporting documents.

03We identify discrepancies and missing documents.

04We prepare clearer reporting for management, banks or auditors.

Audit and Reporting

Clear reporting and preparation for control, bank or audit

Financial reporting shouldn't just be a bunch of numbers. It should show what happened in the business, where the discrepancies are, what documents are missing and what needs to be improved before decision-making, application to the bank, institutional control or audit.

Monthly Reports

Why Is It Needed?

Monthly reports give the business a clear overview of income, expenses, profit, liabilities and issues that require attention.

For Which Cases?

Menaxhment
Business owner
Banka
Financial partners
Grant or tender
Internal control
Audit preparation

What can they include?

Monthly Income
Monthly Expenses
Profit or loss
Gjendja bankare
Calculateë e arkëtueshme
Calculateë e pagueshme
Tax obligations
Shpenzimet kryesore
Comparison with the previous period
Remarks on missing documents

FAQ

Is the monthly report the same as the tax return?
No. The tax filing is a legal obligation, while the monthly report serves for management and decision-making.

Record checks

Why Is It Needed?

Checking records helps identify errors, missing items or inconsistencies before preparing financial statements, reports or submitted documents.

What Is Checked?

Invoices entered incorrectly
Missing invoices
Payment without invoice
Free invoice
VAT e trajtuar gabim
Expenses without documents
Data të gabuara
Incorrect suppliers/customers
Non-matching bank
Unclear crate

How Is It Done?

Records are compared with documents.
Bank records are checked.
Books are checked.
Evidentohen gabimet.
Përgatitet listë e korrigjimeve.
The client is notified of the missing documents.

FAQ

When should records be checked?
Ideally every month and always before reporting, financial filings, bank or audit.

Audit preparation

Why Is It Needed?

Audit preparation helps ensure that documents, records, reports and clarifications are organized before the auditor or institution requests them.

For Which Cases?

External audit by a licensed auditor
Audit i brendshëm
Control by donors
Check for grant
Check for bank
Institutional control
Review before financial statements

What Does It Include?

Organization i dosjes së dokumenteve
Invoice Review
Control of banks
Lista e dokumenteve që mungojnë
Reconciliations
Sqarime për transaksione të paqarta
Përgatitje e raporteve
Përgatitje e listave mbështetëse

Note

This service does not replace a statutory audit by a licensed auditor. It helps in the preparation of documents and preliminary control.

FAQ

Do you issue an audit opinion?
No, unless the service is performed by an auditor or licensed audit firm. This service focuses on document preparation, reporting and support.

Dosje për auditor

Why Is It Needed?

When documents are organized, the auditor or external auditor can review them more quickly and with fewer additional questions.

What does the file include?

Financial statements
Bilanci i gjendjes
Pasqyra e të ardhurave
Lista e aseteve
Lista e stoqeve
Calculateë e arkëtueshme
Calculateë e pagueshme
Bank Statements
Tax books
Tax returns
Contracts kryesore
Lista e punëtorëve
Customs Documents
Sqarime për transaksione të veçanta

FAQ

Should the file be prepared before the auditor comes?
Yes, advance preparation reduces delays and helps clarify issues faster.

Management Reports

Why Is It Needed?

Management needs understandable reports, not just technical charts. The report should show what is happening in the business and what needs attention.

What might it include?

Të hyrat
Shpenzimet
Fitimi
VAT
Detyrimet
Gjendja bankare
Unpaid customers
Supplierst e papaguar
Shpenzimet më të mëdha
Krahasimi mujor
Rekomandime praktike

FAQ

Should the report be too long?
No. A good report should be clear, concise and useful for decision.

Bank reports

Why Is It Needed?

Banks require clear documents and reports to understand the financial position, turnover, liabilities and solvency of the business.

How Is It Done?

Summarize the state of the business.
Checks for missing documents.
It presents turnover and liabilities.
Ndihmon në sqarimin e aplikimit.

FAQ

Are bank filings the same as tax filings?
No. The bank requires a broader picture of financial ability, not just tax returns.

Invoice and payment checks

Why Is It Needed?

Invoices and payments must match. If the payment exists without an invoice or the invoice exists without a payment, reporting may be unclear.

What Is Checked?

Sales invoices
Purchase invoices
Payments bankare
Payments cash
Kuponë fiskalë
Dëshmi pagesash
Unpaid invoices
Payment without document
Payments të dyfishta
Difference between bank and books

FAQ

Does every payment have to have a document?
Yes, every payment must have documentary basis or clear accounting explanation.

Bank reconciliations for reporting

Why Is It Needed?

Bank reconciliation ensures that the balance on the books matches the bank balance and helps identify unclear transactions.

What Does It Include?

Bank comparison with records
Check payments without invoice
Free invoice checking
Regjistrim i komisioneve bankare
Identifikim i transfereve
Control of cash deposits
Lista e transaksioneve që kërkojnë sqarim

FAQ

Do I need a bank reconciliation before the bank report?
Yes, because the financial report must be based on an accurate bank filing.

Accounts receivable and payable

Why Is It Needed?

The business needs to know who owes it and to whom it owes. This helps cash-flow, reporting and liability control.

What Does It Include?

Unpaid customers
Supplierst e papaguar
Payment terms
Borxhet e vjetra
Paymentst e pjesshme
Disputed invoices
Detyrimet ndaj institucioneve
Lista e pagesave prioritare

FAQ

Why is the receivables list important?
Sepse shitjet nuk janë të mjaftueshme nëse paratë nuk arkëtohen në kohë.

Inventory, assets and supporting documents

Why Is It Needed?

Stocks and assets affect the financial filings, profit, cost and value of the business.

What Is Checked?

Lista e stoqeve
Gjendja në fund të periudhës
Vlera e stoqeve
Lista e aseteve
Date of acquisition of assets
Asset invoices
Zhvlerësimi
Supporting documents
Assetst që nuk janë më në përdorim

FAQ

Is the inventory list required for reporting?
Yes, especially at the end of the year or when the report is required by the bank, auditor or institution.

Identification of discrepancies

Why Is It Needed?

Discrepancies must be identified before the report is used by management, the bank or the auditor.

Shembuj të mospërputhjeve

The bank doesn't match the books
Missing Invoice
The payment has no document
VAT e trajtuar gabim
Expense recorded incorrectly
Stoqe pa evidencë
Assets without invoice
Incorrect customers/suppliers
Detyrim i papërditësuar
Contract without supporting document

FAQ

Should all inconsistencies be corrected at once?
They should be analyzed and treated according to importance, available documents and relevant period.

Review before financial statements

Why Is It Needed?

Before preparing the financial filings, the records must be checked and the main documents must be complete.

What Is Checked?

Të hyrat
Shpenzimet
Bankat
Cash Desk
VAT
Pagat
Assetst
Inventory
Calculateë e arkëtueshme
Calculateë e pagueshme
Tax obligations
Year-end documents

FAQ

Do you need a review before the end of each year?
Yes, it is good practice not to start the year-end with incomplete documents or unresolved discrepancies.

Missing documents report

Why Is It Needed?

The absence report tells the customer exactly which documents to send or clarify.

What Does It Include?

Missing invoices
Payment without document
Incomplete bank records
Kuponë fiskalë të munguar
Customs documents
Contracts
Payroll List
Stock documents
Asset documents
Sqarime për transaksione të paqarta

FAQ

Can a report be prepared without all the documents?
A preliminary report can be prepared, but the final report must be based on as complete documents as possible.

Common reporting mistakes

Why Is It Needed?

Reporting errors make the financial filing unclear to management, the bank, the auditor or the institution.

Common mistakes

The report is based on incomplete documents
Nuk janë barazuar bankat
Cash payments are not checked
Nuk janë ndarë shpenzimet sipas kategorive
Nuk përditësohen llogaritë e arkëtueshme
Nuk përditësohen llogaritë e pagueshme
Inventory mungojnë
Assetst nuk evidentohen
VAT doesn't match the books
Raporti nuk ka shpjegime për menaxhment
Bank documentation are sent without control

FAQ

What is the most common mistake?
Reporting without bank reconciliation and without checking of missing documents.

Documents required for audit and reporting

Why Is It Needed?

The more complete the documents, the clearer and more useful the reporting becomes.

Note

The more complete the documents, the clearer and more useful the reporting becomes.

FAQ

Are the documents the same for each report?
No. The list is adapted according to the purpose: management, bank, institution, auditor or internal control.

FAQ

Audit and reporting FAQs

Is This Service an External Audit?

Not necessarily. This service focuses on reporting, records control and audit preparation. Statutory audit opinion must be performed by a licensed auditor or audit firm.

Do You Prepare Files for an Auditor?

Yes, documents and reports can be organized to assist the auditor or external audit.

Can a Report Be Prepared for a Bank?

Yes, reports and documents can be structured according to the bank's requirements.

Are Discrepancies Checked?

Yes, discrepancies are identified and the client is notified of the documents or clarifications needed.

Can a Monthly Management Report Be Prepared?

Yes, the monthly report can show income, expenses, profit, liabilities and issues that require attention.

Professional guidance

Need clearer reporting?

Send us the period, the existing documents and the purpose of the report. Our team guides you on the control, discrepancies and the file that needs to be prepared.

Request a review WhatsApp Direct Email

Official and professional resources

Burime për financial reporting and auditing

These resources are used for professional guidance on financial reporting, standards and auditing. For each specific case, requests are verified according to the status of the business and the responsible institutions.

LIGJ

Law on Accounting, Financial Reporting and Auditing

The legal basis for accounting, financial reporting, auditing and the role of the Kosovo Council for Financial Reporting.

View law

IFAC

Kosovo - IFAC profile

Information about the professional accounting and auditing system in Kosovo, including the role of KCFR/KKRF.

Shiko profilin

IAASB

International Auditing and Assurance Standards Board

International source for auditing, assurance and quality management standards.

Shiko standardet

IFRS

IFRS - Kosovo jurisdiction

Informata mbi përdorimin e standardeve ndërkombëtare të raportimit financiar në Kosovë.

View source

ATK

Kosovo Tax Administration (ATK)

Source for tax documents, filings and evidence related to business financial reporting.

Open ATK

Note: The information on this page is indicative and based on official sources or professional standards. Statutory auditing, when required, must be performed by a licensed auditor or auditing firm. Easy Accounting can assist with reporting, document control and file preparation, as appropriate.

Note: The information on this page is indicative and based on official sources or professional practices. Requirements, documents, deadlines and procedures may vary according to the specific case, the status of the business and the responsible institution. Easy Accounting is not a public institution and does not replace the official decision or interpretation of the competent authorities.