Audit Services: Leading Your Way

Serving more than 150 entities throughout Oregon, our firm brings extensive experience and a deep understanding of the requirements and complexities of these engagements. We have built strong, collaborative relationships with governing bodies and management, and are committed to delivering high-quality auditing and advisory services tailored to each client’s needs.

Our Audits Provide:

We are available throughout the year to answer questions.  We will ensure that you are apprised of requirements, standards, and rulings that impact financial accounting and reporting, and related compliance.  Including, an entrance conference, progress conference(s) as considered necessary, and an exit conference.

This includes significant Manager time, Partner planning and review time, and very seasoned staff. Our audit and compliance managerial staff is dedicated year-round to audit work.

We will also provide documentation of your internal controls structure and major business practices.  We prioritize communication with the governing body and communication of internal control matters for management; which provide our suggestions for improvement in your systems and detailed explanations of upcoming accounting and auditing pronouncements that are relevant to you.

This will communicate any significant deficiencies to management and communicate our recommendations for enhancing internal controls and improving operational efficiency, if necessary. One of our priorities is to help our clients navigate internal control assessments with our support, offering low-cost and no-cost solutions to a variety of internal control challenges.

We understand the investment of time and resources required throughout the audit process and are committed to delivering audit reports in a timely manner. We strive to provide value throughout the engagement through responsive communication, efficient service, and a focus on meeting established timelines.

Our Commitment to Clients

We are committed to providing responsive, personalized service and building long-term relationships with our clients. Our approach includes:

  • Proactively identifying changing client needs and expectations
  • Maintaining the highest standards of ethics and integrity
  • Providing timely, useful information to support informed decision-making
  • Delivering value through efficient and cost-conscious services
  • Clearly communicating the scope and cost of services before work begins
  • Assigning experienced professionals who understand each client's unique needs
  • Maintaining accessibility and open communication throughout the year

Entity Specific Services

  • Governmental Auditing Services

    Pauly, Rogers & Co., P.C. has extensive experience serving municipal governments and other public entities throughout Oregon. Our governmental audit team understands the unique accounting, reporting, compliance, and regulatory requirements applicable to these organizations and works closely with governing bodies and management throughout the engagement.


    Our auditors meet or exceed the continuing education requirements established by the Government Accountability Office (GAO) Government Auditing Standards and the Oregon Board of Accountancy. As a firm with extensive experience in governmental and compliance auditing, we provide audit and advisory services tailored to the specific needs of each entity.


    Municipal Audits


    Our municipal audit practice is supported by specialized audit programs and procedures designed to address the requirements of Oregon municipal entities, including the Oregon Revised Statutes, Minimum Standards for Audits of Oregon Municipal Corporations, Government Auditing Standards, and applicable federal requirements.


    Our municipal audit services may include:


    • Financial statement audits and related reporting
    • Compliance testing and reporting
    • Evaluation and testing of internal controls
    • Review of accounting and financial reporting processes
    • Compliance with applicable state and federal laws and regulations
    • Recommendations to strengthen internal controls and improve operational efficiency
    • Assistance with accounting, reporting, budgeting, and internal control questions throughout the year
    • Preparation and review of required audit reports and disclosures

    Single Audits


    We have extensive experience conducting Single Audits for governmental and nonprofit organizations receiving federal financial assistance. Our audit procedures are designed to address applicable requirements under the Single Audit Act and Uniform Guidance, including evaluation of internal controls over federal programs and testing of compliance with applicable federal requirements.


    Our Single Audit services may include:


    • Schedule of Expenditures of Federal Awards (SEFA)
    • Testing of federal awards and major programs
    • Evaluation of internal controls over compliance
    • Compliance testing for applicable federal requirements
    • Identification and reporting of audit findings and questioned costs
    • Required reports under Government Auditing Standards and Uniform Guidance

    Our team maintains specialized audit programs and current authoritative guidance to support efficient and thorough compliance audits.


    GFOA Certificate of Achievement


    We assist governmental clients with technical questions and financial reporting considerations related to the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. Our experience with governmental financial reporting allows us to provide guidance on the requirements and presentation considerations associated with the program.


    Our Municipal Audit Process


    We begin preparing for each year's municipal audits well in advance of the engagement. Our audit programs are reviewed and updated to reflect current professional standards, regulatory requirements, and the specific needs of our clients.


    When appropriate, interim audit work is performed before the end of the fiscal year. This allows us to review accounting records, evaluate internal controls, and identify potential issues early. Recommendations can then be communicated to management, providing an opportunity to address deficiencies before the final audit and report are completed.


    During the audit, our procedures may include testing accounting and internal control processes, examining significant revenues and expenditures, confirming balances and transactions, reviewing financial statements, and testing compliance with applicable requirements.


    Following fieldwork, our team performs a comprehensive review of the audit documentation, financial statements, accounting matters, and communications with management and the governing body. An exit conference is also conducted to discuss significant findings, recommendations, and the results of the engagement.


    We are committed to providing thorough, efficient audits while maintaining open communication and delivering reports according to mutually established timelines.

  • Nonprofit Audit Services

    Pauly, Rogers & Co., P.C. has decades of experience serving nonprofit organizations throughout Oregon. Our team understands the unique financial reporting, compliance, governance, and internal control considerations that nonprofit organizations face. This experience allows us to provide efficient, effective audits tailored to the needs of each organization.


    Our nonprofit audit services include:


    • Financial statement audits and related reporting
    • Single Audits and Uniform Guidance compliance
    • Internal control evaluation and recommendations
    • Grant and compliance testing
    • Financial reporting and accounting assistance
    • Board and management recommendations to strengthen financial oversight and organizational processes

    We take a collaborative approach to the audit process and communicate clearly about the information and documentation needed to complete the engagement. Rather than taking a one-size-fits-all approach, we focus our procedures on the areas that are most relevant to your organization, considering risk and materiality when determining the appropriate level of testing.


    Our nonprofit audit services are designed not only to provide assurance on your financial statements, but also to provide useful insight to management and the Board of Directors. As part of the engagement, we may identify opportunities to strengthen internal controls, improve financial processes, eliminate unnecessary procedures, and enhance financial oversight.


    The purpose of a financial statement audit is to determine whether an organization's financial statements fairly present its financial position and results of operations in accordance with generally accepted accounting principles. When applicable, our audit procedures also address compliance with relevant state and federal laws, regulations, and contractual requirements that could materially affect the financial statements.


    Our experienced audit team uses technology and computerized audit techniques to efficiently analyze financial information, perform analytical procedures, and support audit testing and financial statement preparation. When specialized expertise is needed, we also have access to appropriate specialists to support the engagement.

  • Corporate Audit Services

    Pauly, Rogers & Co., P.C. provides audit and advisory services to businesses across a wide range of industries, including manufacturing, professional and personal services, construction, restaurants, and retail. Our experience with diverse businesses and accounting environments allows us to tailor our approach to the unique needs of each client.


     Our Corporate Audit Services  


    Our services may include:


    • Financial statement audits and related reporting
    • Evaluation and testing of internal controls
    • Review of accounting systems and processes
    • Financial reporting and accounting assistance
    • Tax and payroll-related reviews
    • Cash flow analysis and financial projections
    • Business and strategic planning
    • Accounting system development and implementation
    • Development and enhancement of accounting policies and internal controls
    • Management advisory services
    • Accounting Systems & Technology

    Our audit professionals have experience working with a wide range of computerized accounting systems, including QuickBooks and other commonly used accounting platforms. Our team is trained in computerized audit techniques that allow us to efficiently analyze financial information and perform audit procedures while minimizing disruption to your staff.


    This experience also allows us to provide practical observations and recommendations regarding accounting processes, internal controls, and financial reporting.


     Our Approach  


    We typically begin audit fieldwork with interim procedures during the latter part of the fiscal year. This allows us to review accounting records, evaluate internal controls, and identify potential issues before the final audit. When appropriate, recommendations can be addressed by management prior to issuance of the audit report.


    Our audit procedures are tailored based on the organization's specific circumstances, with risk and materiality considered when determining the nature and extent of testing. This approach allows us to focus our efforts on areas that are most relevant to the business while providing an efficient and effective audit.

Quality Control

Pauly Rogers & Co, P.C. undergoes an independent peer review every three years. These reviews of our quality control are required for firms who perform audit services. They are conducted by other firms who evaluate our firm based on certain standardized criteria provided by the AICPA. In 2023, we completed our most recent peer review and a copy of that unqualified opinion is available upon request.


Our Firm utilizes a wide range of professional development resources available through the Oregon Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and local providers of educational materials. Our program offers diversity to staff members and allows the Firm to acquire specialized knowledge in key areas such as accounting and auditing.


All members of the firm are independent from our clients as required by the rules of conduct of the AICPA. We require all staff members to make annual independence representations that we keep on file in our office.