Audit & Assurance

Generally, third parties have requirements for you to have an audit. At Widmer Roel, we work to make the audit process a positive experience. We take the extra step to get to know and understand your business, so that we can offer management suggestions to not only improve internal controls and safeguards, but also suggestions to improve your operations and efficiencies.

We offer several levels of financial statement assurance reporting, various engagement solutions to meet the needs of our clients, who may not need an audit.

Some of these solutions include:

  • Audits performed under Generally Accepted Auditing Standards (non-public entries)
  • Audits performed under PCAOB (public entities)
  • Audits performed under Governmental Auditing Standards (A-133 and Yellow Book)
  • Limited scope audits, as permitted by 29 CFR 2520 2520.103-8 of the DOL rules and regulations for reporting (pension plans)
  • Reviewed financial statements
  • Compiled financial statements
  • Accounting services-monthly, quarterly, and annually
  • Forensic accounting engagements

Audit & Assurance Team

Terrence P. Delaney

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 1982

Terry, a stockholder/partner of Widmer Roel, supervises many of the firm’s audits. He has been in public accounting practice since 1979; prior to joining Widmer Roel, he was employed by a national accounting firm. As a partner, Terry provides audit, tax, assurance, and management services to a wide range of… Read More»

Tracee S. Buethner

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 2001

As an audit partner of Widmer Roel, Tracee has extensive experience in supervising engagements, performing audits and providing assurance and consulting services to a wide range of clients. Prior to joining our firm, she was employed by a regional public accounting firm in Arizona and worked as a manager in… Read More»

Mike Misheski

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 2011

As an audit partner with Widmer Roel, Mike has experience in supervising engagements, performing audits and providing assurance, tax, and consulting services to a wide range of agribusiness and construction industry clients. Mike has been in public accounting practice since 2003, and has been serving exclusively to industries of the… Read More»

Craig A. Hashbarger

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 2020

As a stockholder/partner of Widmer Roel, Craig provides audit, assurance and consulting services for a wide range of clients. In addition to his previous 7 years of experience with Widmer Roel, Craig worked at the North Dakota State Auditors Office, where he led the team responsible for audits of North… Read More»

Juan Martinez

Senior Audit Manager
Certified Public Accountant
With Widmer Roel since 2016

As a senior audit manager at Widmer Roel, Juan oversees many of the firms review engagements and employee benefit plan audits. He is a Certified Public Accountant licensed in North Dakota. To ensure proficient knowledge with respect to changing accounting standards; Juan receives more than 40 hours of continuing professional… Read More»

Nicholas Evin

Audit Manager
Certified Public Accountant
With Widmer Roel since 2017

As an audit manager at Widmer Roel, Nicholas provides audit and assurance services to a wide range of clients. Education: Bachelor’s degree – North Dakota State University Certifications: Certified Public Accountant – Licensed in North Dakota Professional Organizations: North Dakota Society of Certified Public Accountants American Institute of Certified Public… Read More»

Tanner Sakrismo

Audit Manager
With Widmer Roel since 2013

As an audit manager with Widmer Roel, Tanner provides audit and assurance services to a wide range of clients. Education: Bachelor’s degree – Concordia College Certification: AICPA Not-for-Profit Certification II Program Professional Organizations: North Dakota Society of Certified Public Accountants Young Professionals Network