Legal audits

In France, legal audits are undertaken within the framework of statutory audit engagements and contribution and/or merger auditor engagements.

The objective of the audit is to issue an opinion on the fairness of a company's financial statements and to validate the relevance and quality of financial information.

The objective of the contribution and/or merger auditor engagement is to give an opinion as to the global value of the contributions and, where applicable, the consideration for such contributions.

Legal audit engagements are founded on strict compliance with the rules concerning independence and conflicts of interest and are based on the application of national and international auditing standards.

Our added value

• uan audit approach based on an assessment of the company’s risks and its internal control system as well as its principles of corporate governance
• a methodology adapted to this audit approach and organized to take into account the size, the method of organization and the characteristics specific to the business sector
• rigorous organization and planning of the audit engagement in terms of the main phases:
- identifying the critical risks and fields
- examining the systems for the production and internal control of financial information
- assessing the controls and implementing the audit procedures on a test basis
- validating the financial information and expressing an opinion

• actively involved partners and members of the profession through their participation in its institutions (Compagnie Nationale des Commissaires aux Comptes[ French Institute of Statutory Auditors], Member of the public listed company department executive committee, Ordre des Experts Comptables [French National Organization of Public Accountants], Conseil National de la comptabilité [French accounting standard setting body], etc.).
• partners responsible for business sectors and in-house experts providing internal technical support (doctrine, IFRS, etc.)
• closely managed, stable teams, experienced in analysis and critical thinking.