Legal and contractual audit

LEGAL AND CONTRACTUAL AUDIT

Auditing can be carried out in two different contexts: the legal audit and the contractual audit.

The legal audit is a legal mission entrusted to an external auditor to verify the annual accounts of a company and to ensure their sincerity and compliance with the accounting and tax standards in force. This mission is compulsory in certain cases, as mentioned above, and must be carried out by an audit professional who is independent of the company.

The contractual audit, on the other hand, is a mission carried out at the request of the company or a third party, often in the context of a contractual relationship between the parties. This mission can have various objectives: to verify the reliability of the accounts, to evaluate risk management, to ensure compliance with internal procedures, etc. Contrary to the legal audit, the contractual audit is not mandatory and the company can freely choose the service provider who will perform the mission.

In both cases, the audit consists of a rigorous analysis of the company’s accounting and financial documents, as well as the procedures and internal control systems in place. The auditor performs tests and verifications to ensure the reliability of the information and makes recommendations to improve the quality of the company’s accounting and financial processes.

OUR PROCESS

We intervene on legal and contractual audit missions of listed companies, ETI, SMEs, family groups, associations, banks, financial management companies and investment funds in various sectors of activity.

As a trusted third party, we support our clients who wish to guarantee the reliability of their financial and accounting information.

One of the characteristics of the audit approach we develop is the constant search for simplicity and efficiency, so that the proposed solution remains adapted to the objectives and means of human-sized structures, while providing real added value.

The quality of our audit is based on several pillars:

• Anticipation of issues
• Continuous and transparent communication between your entity and our auditors
• Powerful and efficient tools to analyze all types of data
• Multidisciplinary teams with varied skills fully mobilized on audit missions
• An understanding and expertise adapted to all types of entities, businesses, specificities and industries
• Taking into account risks and possible complexities
• Assessment of all areas having a financial impact on the company, including intangible assets