Audit services in Peru are crucial for ensuring the accuracy of financial information, complying with current regulations, and enhancing the business reputation with investors, financial institutions, and regulatory bodies. In an increasingly competitive economic environment, auditing is no longer a formal obligation but rather a strategic tool for management and transparency.
This article explains how different types of audits—financial, tax, and internal—bring real value to Peruvian organizations and analyzes current trends, such as financial assurance, digital auditing, and the application of international standards (IFRS and ISA), which shape modern accounting practices in 2025.
Importance of Auditing Services in Peru
Financial audits in Peru objectively evaluate a company’s financial condition, which is crucial for decision-making based on verified data, avoiding penalties for tax non-compliance, and ensuring that its financial statements are accurate and consistent.
In a country with increasing supervision, accounting audits in Peru have become indispensable to corporate governance. It also helps improve internal processes and detect risks before they affect business results.
Key Benefits of a Professional Audit
- Financial transparency ensures trust among shareholders and business partners.
- Regulatory compliance: ensures alignment with International Financial Reporting Standards (IFRS) and local regulations (tax, labor, and industry-specific).
- Strengthened internal control detects potential accounting errors and fraud.
- Better decision-making: Audited reports support financial and investment strategies.
- Corporate reputation projects confidence to banks and international markets.
Types of Audits That Strengthen Peruvian Companies
Financial and Accounting Audits in Peru
Financial statement audits in Peru review the accuracy of balance sheets, accounting records, and income and expenditure records to issue an independent professional opinion on the company’s financial situation.
Audits under IFRS (International Financial Reporting Standards) ensure international comparability, a key requirement for companies operating or with partners abroad.
Companies in the mining, construction, and retail sectors in Peru conduct annual financial audits to comply with the SMV (Superintendencia del Mercado de Valores – Superintendency of Securities Market) requirements and attract foreign investment.
Tax and Compliance Audits
Tax audits in Peru review the correct application of tax regulations. This process detects tax contingencies, errors in affidavits, and opportunities for tax savings.
Simultaneously, compliance audits in Peru examine whether the organization complies with internal policies, contracts, and sector regulations, which is essential in regulated industries such as the financial and agro-industrial sectors.
Internal and External Audits
Internal audits focus on operational and administrative processes, identifying inefficiencies, fraud, or internal non-compliance, and strengthening risk control and resource management.
External audits in Peru are carried out by independent firms that issue an official report for third parties. They are mandatory for large, listed companies or those with international involvement; conversely, SMEs seeking to enhance their financial management and reputation with banks and investors are increasingly adopting them.
Auditing for Different Sectors in Peru
Each industry faces particular challenges. Therefore, auditing services in Peru must be adapted to the characteristics of each sector:
- Mining sector: Cost and environmental compliance audits.
- Construction sector: Contract, budget, and construction control audits.
- Retail sector: Inventory, cash flow, and sales control reviews.
- Agribusiness sector: Traceability assurance and export certification.
- Technology sector and startups: Venture capital control and compliance with IFRS standards.
- Financial sector: Regulatory compliance audit under the supervision of the SBS (Superintendencia de Banca, Seguros y AFP – Superintendency of Banking, Insurance, and Private Pension Fund Administrators).
- NGOs: Fund audits and social impact assessment.
These audits enable every organization—from multinationals to SMEs—to comply with the legal and operational requirements of their environment.
Business Auditing Trends in 2025
Currently, financial audits in Lima and other cities in the country are evolving toward more digital and predictive processes. The use of technological tools enables automated audits, reduces review times, and detects inconsistencies in real time.
Audit consultancies in Peru also incorporate artificial intelligence and data analysis (Big Data) to anticipate financial or tax risks before they come true.
Furthermore, new global standards are driving ESG (environmental, social, and governance) audits, which measure sustainability and corporate ethics, especially in the mining and agro-export sectors.
Options for the Best Auditing Services in Peru
Selecting the right auditing firm is key to obtaining reliable and strategic results. Before hiring, we recommend:
- Verify that the auditors are certified by the Peruvian Association of Public Accountants.
- Confirm their experience in the company’s specific sector.
- Assess their knowledge of IFRS, ISA, and industry-specific regulations.
- Ensure the confidentiality and objectivity of the service.
- Request understandable and verifiable reports.
Conclusion
Audit services in Peru are the foundation of sound, transparent, and reliable business management. From financial auditing to accounting quality assurance, these processes enable companies to comply with local and international standards, minimize risks, and enhance their market reputation.
Whether you manage a large corporation or a growing SME, professional auditing services will guarantee the integrity of your finances and compliance with SUNAT regulations.
For a customized assessment, contact our auditing and financial assurance specialists:
📍 335–345 Manuel Olguín Avenue, Office 505, Link Tower Building, Santiago de Surco, Lima.
📞 +51 436 4612 / +51 913 365 739
Trust in transparency. Trust in auditing.