The auditing services that we render are primarily to
        ensure that our clients' financial statements are prepared in accordance
        with the statutory requirements and conform to the auditing and
        accounting standards promulgated by professional bodies.
        
Apart from carrying out statutory duty as auditors,
        our philosophy is to maintain a close tie with clients and to provide
        them with quality service according to their individual needs.  As
        a matter of fact, the importance of this principle is clearly inspired
        into every staff during the course of his or her training. 
        
As part of the auditing procedures, we evaluate our
        clients' internal control and accounting system and advise them how to
        safeguard their assets and to run their businesses more efficiently and
        effectively.