MAP20160002775 Top audit and actuarial firms : Ranked by 2014 loss reserves Sumario: Ranked by 2014 loss reserves. These rankings focus on independent accountants that audit an insurer's annual financial statements and on third-party actuaries that provide an annual statutory actuarial opinion regarding an insurer's policy and claim reserves En: Best's Review. - New Jersey : A.M. Best Company, 1976- = ISSN 1527-5914. - 04/01/2016 Volumen 116 Número 9 - enero 2016 , p. 23-26 1. Auditoría actuarial . 2. Ranking . 3. Estados Unidos . 4. Canadá .