Audit
Requirements for financial transparency, sound governance and risk control continue to tighten. Our Audit department works under both statutory and contractual mandates to secure the reliability of your financial information.
The framework
Statutory audit arises from an obligation: the law appoints an auditor to certify that the accounts are regular, faithful and give a true and fair view of the assets, financial position and results. Contractual audit arises from a decision: a director, a shareholder, an acquirer or a funder wants assurance over a scope they define themselves.
Both call for the same discipline. Understanding the entity and its environment, identifying the risks of material misstatement, tests of controls and substantive procedures calibrated to those risks, a documented working file, and independent review before the report is issued. The firm applies professional standards to all of its audit work, including where they are not legally required.
Our engagements
Certification of annual and, where applicable, consolidated accounts. The mandate runs over six financial years and requires absolute independence from the audited entity.
Commissioned by directors, shareholders, an acquirer or a funder, over the scope, depth and timetable they determine.
Where assets are contributed in kind to a company's capital, their value must be assessed by an independent auditor whose report is filed with the registry.
The transaction requires a report addressing both the value of the assets transferred and the fairness of the exchange ratio adopted.
Changing corporate form without creating a new legal entity requires an auditor to attest to the substance of shareholders' equity.
Any provision granting an advantage to a shareholder or third party must be assessed by an auditor, so that the other shareholders can decide on an informed basis.
The CSRD directive extends assurance obligations to the sustainability information published by companies. The firm holds the certification required to carry out these engagements.
Specific engagements
Certain corporate decisions require a specific report, independently of the certification mandate. The firm acts across all of these cases.
How it runs
Verification of the firm's independence from the entity, assessment of engagement risk, then an engagement letter setting out scope, deliverables, timetable and fees.
Understanding the business, its regulatory environment and its internal control framework. This phase governs everything that follows: it determines where the risks of material misstatement lie.
Tests of controls and substantive procedures, sized according to the risks identified. Every procedure is recorded in a documented and dated working file.
The file is independently reviewed before the report is issued. The report is delivered, discussed with management and, where relevant, presented to the governing body.
Your enquiry
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