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Financial and Statutory Audit

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).

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

  • 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.

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

  • 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, ...

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