{"id":4818,"date":"2021-03-12T18:01:03","date_gmt":"2021-03-12T17:01:03","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?page_id=4818"},"modified":"2021-09-29T15:13:22","modified_gmt":"2021-09-29T13:13:22","slug":"audit","status":"publish","type":"page","link":"https:\/\/www.groupe-aplitec.com\/en\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default” custom_padding=”0px|0px|0px|0px|false|false”][et_pb_row _builder_version=”4.8.1″ background_image=”https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2021\/02\/Rivoli-retouche-light-scaled.jpg” width=”100%” max_width=”100%” min_height=”580px” max_height_tablet=”” max_height_phone=”” max_height_last_edited=”on|desktop” overflow-x=”hidden” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” custom_css_after=”content: %22 %22;||position: absolute;||top: 0;||left: 0;||width: 100%;||height: 100%;||background: rgba(23, 23, 23, 0.4);||display: block;||visibility: visible;”][et_pb_column type=”4_4″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_text _builder_version=”4.7.7″ _module_preset=”default” text_font=”Roboto|||||on|||” text_text_color=”#FFFFFF” text_font_size=”22px” text_line_height=”28px” header_font=”Roboto|900|||||||” header_text_align=”left” header_text_color=”#FFFFFF” header_line_height=”60px” width=”700px” max_width_tablet=”80vw” max_width_phone=”” max_width_last_edited=”on|tablet” module_alignment=”center” custom_margin=”270px||35px||false|false” custom_margin_tablet=”200px||||false|false” custom_margin_phone=”150px||||false|false” custom_margin_last_edited=”on|phone” custom_css_after=” content: ”;|| position: absolute;|| width: 88px;|| height: 3px;|| margin-top: 4px;|| background-color: #005292;”]<\/p>\n

Audit<\/strong><\/h1>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto|300|||||||” text_text_color=”#FFFFFF” text_font_size=”22px” text_line_height=”28px” header_font=”Roboto|900||||on|||” header_text_align=”left” header_text_color=”#FFFFFF” header_line_height=”60px” width=”700px” max_width=”80vw” module_alignment=”center” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”||80px||false|false”]<\/p>\n

Audit is an important issue in a globalised economy<\/span>
to ensure the financial security of companies<\/span>
as well as their transparency with regards to third parties.<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false”][et_pb_row column_structure=”3_5,2_5″ custom_padding_last_edited=”on|tablet” _builder_version=”4.6.6″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” max_width=”1140px” custom_margin=”90px|auto|90px|auto|false|false” custom_margin_tablet=”75px||75px||false|false” custom_margin_phone=”50px||50px||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px|0px|0px|0px|false|false” custom_padding_tablet=”|15px||15px|false|false” custom_padding_phone=”|15px||15px|false|false” custom_css_main_element=”display: flex;||align-items: flex-start!important;” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=”display: flex;||align-items: flex-start!important;||flex-direction: column;”][et_pb_column type=”3_5″ _builder_version=”4.6.6″ _module_preset=”default” custom_padding=”0px|50px|0px|0px|false|false” custom_padding_tablet=”0px|0px|0px|0px|false|false” custom_padding_phone=”” custom_padding_last_edited=”on|desktop” custom_css_main_element=”margin: 0 !important;||flex: auto 1 1;||” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=”margin: unset;||width: unset;” custom_css_main_element_phone=”margin: unset;||width: unset;”][et_pb_text _builder_version=”4.9.1″ _module_preset=”default” text_font=”Roboto|300|||||||” text_text_color=”#666666″ text_font_size=”15px” text_line_height=”23px” header_2_text_color=”#232323″ header_3_font=”Roboto|700||on|||||” header_3_text_color=”#005292″ header_3_line_height=”22px” custom_padding=”||||false|false” text_font_size_tablet=”” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” text_line_height_tablet=”” text_line_height_phone=”21px” text_line_height_last_edited=”on|phone” header_2_font_size_tablet=”” header_2_font_size_phone=”” header_2_font_size_last_edited=”on|phone” header_2_line_height_tablet=”” header_2_line_height_phone=”” header_2_line_height_last_edited=”on|phone” header_3_font_size_tablet=”” header_3_font_size_phone=”20px” header_3_font_size_last_edited=”on|phone” header_3_line_height_tablet=”” header_3_line_height_phone=”20px” header_3_line_height_last_edited=”on|phone” custom_css_main_element=”font-weight: 400!important;”]<\/p>\n

Proposed
missions<\/h2>\n

Statutory audit<\/h3>\n

We operate within the legal framework of the certification of financial<\/strong> <\/span>annual accounts<\/b><\/span>, and the certification of <\/span>consolidated<\/b><\/span> or <\/span>combined<\/b><\/span> accounts (French standards or IFRS). Statutory audit missions also include\u00a0<\/span>special opinion missions <\/b><\/span>(certification, opinion on internal control or on specific accounting processes).<\/span><\/p>\n

CONTRACTUAL AUDIT<\/strong><\/h3>\n

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 <\/span>financial<\/span><\/b> audits<\/strong> adapted to a contractual context,<\/span>\u00a0<\/span>operationa<\/b>l<\/strong><\/span> audits<\/strong> based on internal control, <\/span>IT systems<\/b><\/span> audits<\/strong>, or <\/span>labour relations<\/b><\/span> and <\/span>tax<\/b><\/span> compliance audits<\/strong>.<\/span><\/p>\n

Special missions<\/span><\/h3>\n

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\u2019s opinion on legal operations affecting the company\u2019s shareholders: <\/span>change in the corporate form<\/b><\/span>, <\/span>merger<\/b><\/span> and partial transfers of assets, allocation of<\/span>\u00a0<\/span>special advantages <\/b><\/span>to the shareholders.<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”2_5″ module_class=”colone-blockquote” _builder_version=”4.6.6″ _module_preset=”default” custom_padding=”48px|48px|48px|48px|false|false” custom_padding_tablet=”” custom_padding_phone=”16px|36px|36px|36px|false|false” custom_padding_last_edited=”on|phone” animation_style=”fold” custom_css_before=”content: %22 %22;||border-color: transparent transparent #FFF transparent!important;||border-style: solid;||border-width: 28px;||width: 0;||height: 0;||position: absolute;||top: -54px;||left: 71%;||z-index: 1;” custom_css_main_element=”margin:\t150px 0 0 0;||flex: 350px 0 0;” custom_css_after=”content: %22%22;||border-color: transparent transparent #005292 transparent;||border-style: solid;||border-width: 28px;||max-width: 100%;||height: 0;||position: absolute;||top: -58px;||left: 71%;” border_width_all=”3px” border_color_all=”#005292″ custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=”max-width: 350px;||margin-top: 80px;||margin-right: calc(50vw – 175px);||margin-left: calc(50vw – 175px);” custom_css_main_element_phone=”width: 100%;||max-width: 100%;||margin:\t30px auto 0;” custom_css_before__hover_enabled=”off|desktop” custom_css_before_last_edited=”on|tablet” custom_css_before_phone=”display: none;” custom_css_before_tablet=”content: %22 %22;||border-color: transparent transparent #FFF transparent!important;||border-style: solid;||border-width: 28px;||width: 0;||height: 0;||position: absolute;||top: -54px;||left: 71%;||z-index: 1;” custom_css_after_last_edited=”on|desktop” custom_css_after_tablet=”content: %22%22;||border-color: transparent transparent #005292 transparent;||border-style: solid;||border-width: 28px;||max-width: 100%;||height: 0;||position: absolute;||top: -58px;||left: 71%;” custom_css_after_phone=”display: none;”][et_pb_text quote_border_weight=”0px” quote_border_color=”#ffffff” admin_label=”citation” _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto||||||||” text_text_color=”#666666″ text_line_height=”24px” quote_font=”Roboto|300|on||||||” quote_text_color=”#666666″ quote_line_height=”24px” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”||0px||false|false” quote_letter_spacing_tablet=”” quote_letter_spacing_phone=”” quote_letter_spacing_last_edited=”on|phone” quote_letter_spacing__hover_enabled=”on|desktop”]<\/p>\n

\n

\u201cThe 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.\u201d<\/em><\/p>\n<\/blockquote>\n

[\/et_pb_text][et_pb_text admin_label=”autheur” _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto||||||||” text_text_color=”#000000″ text_font_size=”16px” custom_margin=”auto|0px|auto|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false”]<\/p>\n

Marie-Fran\u00e7oise BARITAUX-IDIR<\/span><\/p>\n

[\/et_pb_text][et_pb_text admin_label=”texte autheur” _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto|300||on|||||” text_text_color=”#666666″ text_font_size=”13px” custom_margin=”0px|0px|auto|0px|false|false”]<\/p>\n

Partner<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false”][et_pb_row column_structure=”1_3,1_3,1_3″ custom_padding_last_edited=”on|desktop” _builder_version=”4.6.6″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” max_width=”1140px” max_width_tablet=”100%” max_width_phone=”” max_width_last_edited=”on|phone” custom_margin=”90px|auto|90px|auto|false|false” custom_padding=”0px|0px|0px|0px|false|false” custom_padding_tablet=”” custom_padding_phone=”|15px||15px|false|false” custom_css_main_element=”display: flex;||justify-content: center!important;” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”display: flex;||justify-content: center!important;||flex-wrap: wrap;”][et_pb_column type=”1_3″ _builder_version=”4.6.6″ _module_preset=”default” custom_padding=”|0px||0px|false|false” custom_css_main_element=”flex: auto 1 1;” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”flex: 50% 1 1;”][et_pb_number_counter title=”Statutory audit MANDATES” number=”+500″ percent_sign=”off” _builder_version=”4.6.6″ _module_preset=”default” title_font=”Roboto|900|||||||” title_text_align=”center” title_font_size=”36px” title_letter_spacing=”2px” title_line_height=”36px” number_font=”Roboto|900|||||||” number_text_color=”#d6d6d6″ number_font_size=”135px” number_line_height=”100px” custom_margin=”|0px||0px|false|false” custom_css_main_element=”text-transform:uppercase;||z-index:1;” custom_css_number_counter_title=”z-index:2;||max-width: 250px;||margin: -8px auto 0;” number_line_height__hover_enabled=”on|desktop”][\/et_pb_number_counter][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.6.6″ _module_preset=”default” custom_css_main_element=”flex: auto 1 1;” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”flex: 50% 1 1;”][et_pb_number_counter title=”of our activity” number=”45″ _builder_version=”4.6.6″ _module_preset=”default” title_font=”Roboto|900|||||||” title_text_align=”center” title_font_size=”36px” title_letter_spacing=”2px” title_line_height=”36px” number_font=”Roboto|900|||||||” number_text_color=”#d6d6d6″ number_font_size=”135px” number_line_height=”100px” custom_margin=”|0px||0px|false|false” custom_css_main_element=”text-transform:uppercase;||z-index:1;” custom_css_number_counter_title=”z-index:2;||max-width: 250px;||margin: -8px auto 0;” number_line_height__hover_enabled=”on|desktop” custom_css_number_counter_title_last_edited=”on|phone”][\/et_pb_number_counter][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.6.6″ _module_preset=”default” custom_css_main_element=”flex: auto 1 1;” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”flex: 50% 1 1;”][et_pb_number_counter title=”Publicly traded companies mandates” number=”2″ percent_sign=”off” _builder_version=”4.9.2″ _module_preset=”default” title_font=”Roboto|900|||||||” title_text_align=”center” title_font_size=”28px” title_line_height=”36px” number_font=”Roboto|900|||||||” number_text_color=”#d6d6d6″ number_font_size=”135px” number_line_height=”100px” custom_margin=”|0px||0px|false|false” custom_css_main_element=”text-transform:uppercase;||z-index:1;” custom_css_number_counter_title=”z-index:2;||max-width: 250px;||margin: -8px auto 0;” number_line_height__hover_enabled=”on|desktop”][\/et_pb_number_counter][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” custom_css_before=”content: ‘ ‘;||position: absolute;||width: calc(50vw + 625px);||height: 100%;||top: 0px;||left: 0;||background-color: #fafafa;” custom_css_main_element=”max-width: 100vw;||overflow: hidden;”][et_pb_row column_structure=”1_3,2_3″ custom_padding_last_edited=”on|tablet” _builder_version=”4.6.6″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” max_width=”1140px” custom_margin=”0px||0px||false|false” custom_margin_tablet=”” custom_margin_phone=”0px||0px||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”70px||70px||false|false” custom_padding_tablet=”70px|15px|70px|15px|false|false” custom_padding_phone=””][et_pb_column type=”1_3″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_text admin_label=”titre” _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto|300|||||||” text_text_color=”#666666″ text_font_size=”15px” text_line_height=”23px” header_2_text_color=”#232323″ header_3_font=”Roboto|700||on|||||” header_3_text_color=”#005292″ header_3_line_height=”22px” custom_padding=”||||false|false” text_font_size_tablet=”” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” text_line_height_tablet=”” text_line_height_phone=”21px” text_line_height_last_edited=”on|phone” header_2_line_height_tablet=”” header_2_line_height_phone=”” header_2_line_height_last_edited=”on|phone” header_3_font_size_tablet=”” header_3_font_size_phone=”20px” header_3_font_size_last_edited=”on|phone” header_3_line_height_tablet=”” header_3_line_height_phone=”20px” header_3_line_height_last_edited=”on|phone” custom_css_main_element=”font-weight: 400!important;||flex: auto 1 1;”]<\/p>\n

Audit as an
opportunity<\/h2>\n

[\/et_pb_text][et_pb_image src=”https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2020\/11\/5-2.png” title_text=”5″ _builder_version=”4.6.6″ _module_preset=”default” width=”132%” width_tablet=”100vw” width_phone=”100vw” width_last_edited=”on|phone” max_width=”132%” max_width_tablet=”100vw” max_width_phone=”100vw” max_width_last_edited=”on|phone” custom_margin=”|||-32%|false|false” custom_margin_tablet=”|||-15px|false|false” custom_margin_phone=”|||-15px|false|false” custom_margin_last_edited=”on|desktop” custom_padding=”0px|0px|0px|0px|false|false”][\/et_pb_image][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto||||||||” text_text_color=”#666666″ text_font_size=”15px” text_line_height=”23px” link_text_color=”#005292″ custom_padding=”140px|||||” custom_css_main_element=”font-weight: 400!important;” link_text_color__hover_enabled=”on|hover” link_text_color__hover=”#919191″]<\/p>\n

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 <\/b>\u201cRevisaudit\u201d, the <\/span>data analysis software<\/b> \u201cIDEA\u201d, and on a <\/span>high level of training<\/b> for our auditors.<\/span><\/p>\n

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<\/strong> account closing<\/b>, improving the information system<\/b>, as well as internal control<\/b> procedures, in order to respond to the various challenges that the company may encounter.<\/p>\n

Finally, we are able to intervene internationally<\/b> thanks to the\u00a0Morison Global<\/b><\/a> association of which we are a member.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” _builder_version=”4.6.6″ _module_preset=”default” width=”100%” max_width=”100%” overflow-x=”hidden” overflow-y=”hidden” custom_margin=”90px|0px|90px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false”][et_pb_row column_structure=”1_2,1_2″ custom_padding_last_edited=”on|tablet” _builder_version=”4.6.6″ _module_preset=”default” width=”100%” max_width=”1140px” max_width_tablet=”” max_width_phone=”” max_width_last_edited=”on|desktop” custom_margin=”||30px||false|false” custom_padding=”0px|0px|0px|0px|false|false” custom_padding_tablet=”|15px||15px|false|false” custom_padding_phone=”” custom_css_main_element=”display: flex;||flex-wrap: wrap;||align-items: flex-end;” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_tablet=”display: flex;||flex-direction: row;||flex-wrap: wrap;||align-items: flex-end;” custom_css_main_element_phone=”display: flex;||flex-direction: row;||flex-wrap: wrap;||align-items: flex-end;”][et_pb_column type=”1_2″ _builder_version=”4.6.6″ _module_preset=”default” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”flex: 50% 1 1;”][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” text_font=”Roboto|300|||||||” text_text_color=”#666666″ text_font_size=”15px” text_line_height=”23px” header_2_text_color=”#232323″ header_3_font=”Roboto|700||on|||||” header_3_text_color=”#005292″ header_3_line_height=”22px” custom_padding=”||||false|false” text_font_size_tablet=”” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” text_line_height_tablet=”” text_line_height_phone=”21px” text_line_height_last_edited=”on|phone” header_2_line_height_tablet=”” header_2_line_height_phone=”” header_2_line_height_last_edited=”on|phone” header_3_font_size_tablet=”” header_3_font_size_phone=”20px” header_3_font_size_last_edited=”on|phone” header_3_line_height_tablet=”” header_3_line_height_phone=”20px” header_3_line_height_last_edited=”on|phone” custom_css_main_element=”font-weight: 400!important;||flex: auto 1 1;”]<\/p>\n

Our
publications<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.6.6″ _module_preset=”default” custom_css_main_element_last_edited=”on|tablet” custom_css_main_element_tablet=”flex: 50% 1 1;”][et_pb_button button_url=”https:\/\/www.groupe-aplitec.com\/publications\/” button_text=”All publications” button_alignment=”right” _builder_version=”4.6.6″ _module_preset=”default” custom_button=”on” button_text_size=”17px” button_text_color=”#005292″ button_bg_color=”#ffffff” button_border_color=”#005292″ button_border_radius=”58px” button_letter_spacing=”0px” button_font=”Roboto|700|||||||” button_use_icon=”off” custom_margin=”||55px||false|false” custom_margin_tablet=”||0px||false|false” custom_margin_phone=”||0px||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”6.6px|19px|6.6px|19px|false|false” custom_css_main_element=”flex: auto 2 2;” button_text_color__hover_enabled=”on|desktop” button_text_color__hover=”#ffffff”][\/et_pb_button][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=”on|phone” _builder_version=”4.6.6″ _module_preset=”default” width=”100%” width_tablet=”100%” width_phone=”100%” width_last_edited=”on|phone” max_width=”1160px” max_width_tablet=”100%” max_width_phone=”100%” max_width_last_edited=”on|phone” overflow-x=”hidden” overflow-y=”hidden” custom_margin=”0px||0px||false|false” custom_padding=”0px|0px|0px|0px|false|false” custom_padding_tablet=”” custom_padding_phone=”0px|0px|0px|0px|false|false”][et_pb_column type=”4_4″ _builder_version=”4.6.6″ _module_preset=”default” custom_padding=”0px|0px|0px|0px|false|false” custom_padding_tablet=”|15px||15px|false|false” custom_padding_phone=”|15px||15px|false|false” custom_padding_last_edited=”on|tablet”][et_pb_code _builder_version=”4.6.6″ _module_preset=”default” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false”]