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  Is CDS an audit firm?
  Our clients hire us to ascertain, through various methods, the financial performance and strength of operating companies before they make an investment decision. Our clients do not hire us to “audit” the financial statements.

Conversely, auditors provide an opinion on the accuracy and completeness of the financial statements. The opinion is based on testing performed during the audit. For example, auditors observe inventory counts and request confirmation from third parties to help validate certain balance sheet balances.
   
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