Exponens Audit

Audit

In France, a large number of entities are required by law to appoint a statutory auditor. Your statutory auditor can also perform services for you which are not stipulated by law. Such requests are dictated by the economic environment, and all engagements must be conducted in accordance with our Code of Conduct. As an independent expert, Exponens can accompany you in the performance of contractual audits.

Legal audits

  • Certification of the annual statutory accounts and consolidated financial statements
  • Asset transfer and merger audits
  • Transformation audits
Le Commissaire aux comptes
Audit des assurances

Services directly related to a legal audit

  • Audit / Limited examination
    Opinion on accounting and financial information that you have prepared.
    For example: intermediate accounts subsidiaries to determine the exchange ratio in the context of a merger.
  • Certification
    Conclusion as to the consistency or compliance of accounting and financial information that you have prepared.
    For example: certification of the working capital requirement in the context of investors acquiring a share of your capital; certification of margins when a contract is being broken; certification of ratios for banking covenants; certification of expenditure commitments in order to receive a grant.
  • Observations after agreed procedures
    Observations after conducting specific control procedures on elements determined in relation to the accounts.
    For example: verification of expenditure related to European contracts in accordance with the terms and conditions of the contracts.
  • Consultation
    Technical accounting or financial opinion
    For example: accounting calculations in relation to a given accounting reference; consequences of an operation; compliance of a procedures manual with accounting laws (consolidation package); information on the consequences or difficulties of applying a law, draft law or practice.
  • Internal control related to the preparation and treatment of accounting and financial information
    Opinion or recommendation
    For example: opinion on the strengths and weaknesses of the internal control mechanism in place or at the project stage; opinion on the compliance of an entity’s internal control with a specific reference

Audit engagements for specific events

  • Capital transactions
  • Cancellation of pre-emptive subscription rights
  • Payment of interim dividends
Audit des contrats internationaux
Audit légal & Commissaires aux comptes

Contractual audit engagements

  • Internal control and organisation
  • Delegated internal audit: provision of assistance to internal audit departments, designing audit manuals, conducting internal audits in different group entities
  • Acquisition audit (due diligence) and transaction support
  • Auditing the accounts of management agents

Auditing expenditure in the context of subsidised international contracts

  • Drawing up the expenditure verification report in the context of contracts subsidised by international fund donors
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