Home \ Our lines of services \ Financial and Statutory Audit

The statutory and financial audit is one of our main lines of services. As a member of the National Body of Certified Public Accountants, we realize our audits in accordance the international standrads of audit (ISA).

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The key steps we follow in our audit approach are as follows:

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• A risk assessment relating to the activity, internal control and proper characteristics of the entity;

• An assessment of the internal control related to financial data production processes ;

• Tests of substance based on a statistical sampling approach; ;

• Statutory verifications as provided by the Moroccan commercial laws.

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Here below are different types of audit engagements we realize for our clients :

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• The audit of financial statements prepared under Moroccan GAAP ;

• The audit of consolidated financial statements and consolidation preporting packages prepared under Moroccan consolidation standards and IAS/IFRS ;

• Limited reviews of interim accounts ;

• Other statutory verfications related to capital increase / decrease, merges and spin off, ...