Conducting a statutory audit by an accountancy firm

In order to inspire confidence and consistently project a positive image to their partners, both public and private companies must ensure that the accounts they present are clear and accurate. Hence the need for an external opinion attesting to the compliance and accuracy of the accounts. The certification of accounts is therefore the responsibility of professionals known as statutory auditors, who are entrusted with a statutory duty of audit and certification. We have therefore examined the practical organisation of these professionals in carrying out this type of accounting and financial audit.