Gestion de Empresas Ltda. develops a planned and independent process using suitable strategies to give an excellent quality product, which evaluates the processes and methodologies to fulfill the client planning.

The principles that rule the Gestion de Empresas Ltda. audits process are:

• Ethical conduct: Confidence, integrity, confidentiality and discretion
• Impartial presentation: obligation to inform with veracity and exactitude
• Proper professional care: The application of diligence and judgment to the auditor.