Audit approach

Our audit approach is fully in compliance with the International Standards on Auditing.

Such approach is mainly characterized by:

  • Client-specific tailor-made engagement with focus on the most important issues for both, our clients and ourselves;
  • Assignment of a team which is specifically selected to meet the unique needs of our client;
  • Performance in the and cost-effective manner by concentrating on those areas that pose the greatest risk;
  • Performing the audits in accordance with the applicable professional standards, laws and regulations;
  • Striving to constantly exceed expectations of our clients;
  • Application of systematic procedures.

Close, friendly and highly professional communication with the client’s management and staff enables “MERFI” not only to state its audit opinion, as a result of performed audit procedures, but to offer solutions for the organizational and economic issues that might be identified during the audit thus contributing to the improvement of client’s business.

We perform the audit in three phases:

1. Planning (assessment of client’s needs, business analysis, audit program development),
2. Pre-audit (control procedures) and
3. Final phase (certification of financial statements, drafting of the audit report and letter to the management).

At the end of each phase “MERFI” delivers to a client a comprehensive report on the findings of performed activities. Our methodology is based on the experience gained throughout 16 years of independent work and cooperation with local and international audit companies.


Our clients are those organizations recognizing the importance of reliable auditing services and looking for credible and reputable auditors that are:

  • Dedicated in delivering services of the highest quality,
  • Dodjela posebno odabranog tima koji će zadovolji jedinstvene potrebe našeg klijenta;
  • Striving to provide consultancy, recommendations and auditing services that enable significant improvement of clients’ business, values, efficiency and productivity,
  • Not on the list of those having rejected reports or litigations as a result of unprofessionalism or malpractice.

Our clients are mainly categorized as:

  • Financial and credit institutions
  • Manufacturers
  • Service-providing and retail companies
  • Health institutions
  • Government institutions
  • Organizations implementing projects and providing services financed by the leading world organizations providing grants/funds
  • Diplomatic missions

Audit team

MERFI avails to its clients a professional audit team, experience and audit programs for provision of comprehensive and effective audit services in a timely manner while the fees are rather affordable.

We are providing a high standard of quality control for each audit engagement and assign audit team with properly delegated, relevant team members: