Statutory Audit
Statutory Audit
Statutory auditing is a regulated and independent profession consisting of the examination of an entity's financial statements, aimed at verifying their sincerity, regularity, compliance, and ability to reflect a true and fair view of the entity. Statutory audit thus contributes to the quality and transparency of financial and accounting information issued by controlled entities.
Certification of annual and consolidated accounts established according to French accounting rules and principles or German GAAP. The Statutory Auditor analyzes the risks of significant anomalies and determines the necessary verifications both at the level of internal control and the accounts (balance sheet, income statement, and notes).
Carrying out specific controls relating to equality between shareholders and the sincerity of financial information addressed to shareholders (management report). The audit is carried out for the needs of internal management, shareholders, employees, donors, or public authorities.