Commissaire aux comptes

Appointing an independent auditor?

Do you need to appoint an independent auditor?
Handling over 200 cases, Audit Consultants can offer you the services of its dedicated independent auditing team.
With a successful track record among SMEs in the region, the banking sector, publicly listed companies, charities, etc.
Appointing an independent auditor is first and foremost an issue of trust. By guaranteeing that the financial statements of the bodies it investigates are fair and true, independent auditors inspire trust in their commercial or non-commercial relationships and thus throughout the economy and society.

Six stages

  • First meeting with the manager.
    We analyse the situation with you, verifying our independence and competence to carry out the mission.
  • Explanation of the methods we will use.
    We send you a proposal explaining the methods that will best suit your business, together with a schedule.
  • Actively getting to know the organisation involved
    We visit the premises, analyse the risks of significant anomalies, verify internal company inspection procedures and draw up the mission plan and work schedule.
  • Carrying out the work schedule
    We perform our audit in compliance with professional practice; we analyse and identify anomalies in the accounts, perform our investigation using sampling, issue comments on points for improvement and request corrections to accounts where required..
  • Final stage of analysis and inspection
    We verify the final annual accounts.
  • Presentation of the work carried out.
    We present the report to the AGM; we express our opinion and certify the accounts as “regular and accurate, giving a true and fair view” including any reservations and evidence to support our views.

Special missions

  • Asset transfer audit (transference and restructuring of a group of companies)
    Under company law, the asset transfer auditor testifies at the time of the creation of a company, or an increase in its capital, that the assets have not been overvalued
  • Merger and conversion auditing
    A «Merger Auditor» is appointed when two companies wish to merge. A «Conversion Auditor» is appointed when a company wishes to change its legal structure. Apart from in circumstances that require their respective appointments, there are no differences in the type of mission entrusted to an “Asset Transfer Auditor”, a “Merger Auditor” and a “Conversion Auditor”.

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