Audit

Audit is an important issue in a globalised economy
to ensure the financial security of companies
as well as their transparency with regards to third parties.

Proposed
missions

Statutory audit

We operate within the legal framework of the certification of financial annual accounts, and the certification of consolidated or combined accounts (French standards or IFRS). Statutory audit missions also include special opinion missions (certification, opinion on internal control or on specific accounting processes).

CONTRACTUAL AUDIT

We carry out contractual audit missions in order to provide audited companies with the necessary financial security and transparency of the financial accounts with regard to third parties. These missions include financial audits adapted to a contractual context, operational audits based on internal control, IT systems audits, or labour relations and tax compliance audits.

Special missions

In the context of reorganisations or restructuring of companies, legal missions are entrusted to independent auditors. The purpose of these exceptional missions is to ensure that the principle of equality of shareholders is respected and to ensure the legal security of operations. These missions include the provision of the auditor’s opinion on legal operations affecting the company’s shareholders: change in the corporate form, merger and partial transfers of assets, allocation of special advantages to the shareholders.

“The involvement of partners in client relations is essential at Aplitec. In my opinion, the audit mission is a special moment of exchange with my clients.”

Marie-Françoise BARITAUX-IDIR

Partner

Statutory audit MANDATES

%

of our activity

Publicly traded companies mandates

Audit as an
opportunity

Our methodology is based on specific audit approaches adapted to the size of your company and validated by our supervisory authorities (H3C), on the use of the audit software “Revisaudit”, the data analysis software “IDEA”, and on a high level of training for our auditors.

Beyond the certification of the financial information, the audit techniques implemented allow us to assess the risks that an entity is faced with. We thus convey our recommendations in terms of financial account closing, improving the information system, as well as internal control procedures, in order to respond to the various challenges that the company may encounter.

Finally, we are able to intervene internationally thanks to the Morison KSi association of which we are a member.

Our
publications

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