- Audit

The mission of statutory audit is carried out by an auditor who is registered with the French authorities. The most common task here is the production and certification of regular and accurate accounts which present a true and fair view of the company's operations. This task can also include operations such as mergers or company restructuring ( merger audit, investment audit ); it is also common for the auditor to sign certain documents regarding
( sponsorships and donations ) or attestations ( information concerning levels of remuneration ).

Apart from fulfilling legal objectives, the auditor may be called upon to verify, diagnose or examine the accounts procedures or the financial situation of a company.

The content of these contractual activities is freely defined between the auditor and the client, as is the method applied and the form of the final report. For example, an acquisition audit allows for the adjustment of elements that are used to calculate the final price. This type of audit can also be used to define a strategy for takeovers.

For companies quoted on the Stock Exchange, the auditor has an important role to play in the validation of information supplied by the company to investors.
 
- Statutory audit

Within the current legal framework, auditors of any organisation, whether commercial or not, must guarantee shareholders and other interested parties that the financial accounts presented to them give a true picture of the financial state of the organisation.

The auditing profession is founded on the laws that were brought into operation on 24th July 1966. Auditors are the guarantors of a certain level of probity within the company. In addition to the most well known activity which is the certification of the annual accounts, auditors are also involved in numerous activities specified in the law.

• Investment audit

Finally, the permanent nature of their activities in addition to the opinions and advice they dispense, make them one of the most important partners for companies. In order to exercise within the profession, an auditor must be registered with the French authorities.