Overview

Statutory auditing is a profession practiced by sworn, competent and independent professionals, appointed by the directors of the audited company to verify, control and issue an opinion (certificate) on the sincerity and regularity of the company's accounts and accounting documents. The legal audit is an activity allowing the certification of the annual accounts of an entity: company or association. This profession has grown following the various financial scandals such as Enron with a misappropriation of accounts with the involvement of the audit firm Arthur Andersen, which took place in the early 2000s. The audit of accounts has become a legal obligation to which many entities must submit by the appointment of an auditor. The role of this professional is mainly to ensure the reliability and fairness of the published accounts. His responsibility is great and his obligation of means obliges him to implement adapted tools to reach a sufficient quality of audit.

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