The auditor carries out the certification of the annual accounts of a company. This statutory audit mission is for the auditor to demonstrate.
The regularity and conformity of the annual accounts with the accounting framework applicable to them; the sincerity of the accounts.
After having carried out a detailed examination of the accounts, the statutory auditor presents a report which he provides to the general meeting of shareholders. This report contains:
An unqualified certification: there is no disagreement or disagreements are not significant after the checks carried out; the certifier was not limited in his audits. A certification with reservations: the certifier has identified limitations or disagreements, but these are not sufficient to prevent him from issuing an opinion or calling into question the regularity, sincerity, and fidelity of the accounts.
An impossibility to certify: the certifier indicates that the accumulation of limitations is too important and prevents him from expressing an opinion.
A refusal of certification: in this case, the limitations and disagreements are such that they taint the sincerity, the regularity and the faithful image of the accounts.
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