{"id":247357,"date":"2023-03-08T09:51:03","date_gmt":"2023-03-08T08:51:03","guid":{"rendered":"https:\/\/www.altermes.fr\/audit\/"},"modified":"2025-11-17T11:57:51","modified_gmt":"2025-11-17T10:57:51","slug":"audit","status":"publish","type":"page","link":"https:\/\/www.altermes.fr\/en\/audit\/","title":{"rendered":"Audit and statutory auditors"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Hero&#8221; _builder_version=&#8221;4.22.1&#8243; custom_padding=&#8221;0px|0px|0px|0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.22.1&#8243; background_enable_color=&#8221;off&#8221; background_enable_image=&#8221;off&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|desktop&#8221; 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global_colors_info=&#8221;{}&#8221; transform_styles__hover_enabled=&#8221;on|hover&#8221; transform_scale__hover_enabled=&#8221;on|desktop&#8221; transform_translate__hover=&#8221;0px|-20px&#8221; transform_translate__hover_enabled=&#8221;on|hover&#8221; transform_rotate__hover_enabled=&#8221;on|desktop&#8221; transform_skew__hover_enabled=&#8221;on|desktop&#8221; transform_origin__hover_enabled=&#8221;on|desktop&#8221; title_text=&#8221;Icon-45&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span>Protect your shareholders&#8217; interests <\/span><\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Services&#8221; _builder_version=&#8221;4.20.2&#8243; max_width=&#8221;80%&#8221; custom_padding=&#8221;25px||25px|&#8221; use_custom_width=&#8221;on&#8221; width_unit=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; 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icon_color=&#8221;RGBA(255,255,255,0)&#8221; open_icon_color=&#8221;RGBA(255,255,255,0)&#8221; _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;1.5em&#8221; body_quote_border_color=&#8221;RGBA(255,255,255,0)&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>Our experienced team combines :<\/span><\/p>\n<blockquote>\n<ul>\n<li><span>Cutting-edge <strong>technical expertise<\/strong> <\/span><\/li>\n<li><span>A clear <strong>understanding of the challenges<\/strong> and developments in your sector and environment<\/span><\/li>\n<li><span>The desire to provide you with <strong>robust positions<\/strong> and <strong>well-founded recommendations<\/strong><\/span><\/li>\n<li><span>Backed by the skills of IT <strong>specialists<\/strong> and <strong>tax experts<\/strong><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; 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animation_direction=&#8221;top&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><span>Certification of financial data<\/span><\/h2>\n<p><span><\/span><\/p>\n<p><span>Give third parties peace of mind over your financial data by certifying the concordance and consistency of financial data with your financial statements: <\/span><\/p>\n<blockquote>\n<ul>\n<li><span>Certification of accounting and financial data in connection with litigation, subsidies, contracts or financing.  <\/span><\/li>\n<li><span style=\"font-size: 18px;\">Audit of research costs on behalf of the European Commission (Seventh Framework Programme <\/span>FP7 or H2020).<\/li>\n<\/ul>\n<\/blockquote>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Latest Work Section&#8221; _builder_version=&#8221;4.20.1&#8243; background_color=&#8221;#FFFFFF&#8221; custom_padding=&#8221;100px||5px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Service Section Title&#8221; 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button_letter_spacing__hover=&#8221;2px&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;on&#8221; button_bg_color__hover=&#8221;rgba(0,0,0,0)&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Latest Work Section&#8221; _builder_version=&#8221;4.21.0&#8243; background_color=&#8221;#f7f7f7&#8243; custom_padding=&#8221;0px||5px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Service Section Title&#8221; _builder_version=&#8221;4.16&#8243; custom_margin=&#8221;||40px|&#8221; custom_padding=&#8221;100px|||||&#8221; animation_style=&#8221;fade&#8221; animation_direction=&#8221;top&#8221; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.22.1&#8243; text_font=&#8221;Montserrat||||||||&#8221; text_text_color=&#8221;#747d88&#8243; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.9em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;|700||on|||||&#8221; header_2_font_size=&#8221;35px&#8221; header_2_line_height=&#8221;1.3em&#8221; text_orientation=&#8221;center&#8221; max_width=&#8221;700px&#8221; module_alignment=&#8221;center&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_slide=&#8221;4%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><span>Our latest case studies <\/span><span style=\"color: #2cfec5;\">AUDIT<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.20.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||100px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.20.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]\n    <div class=\"use-case-container splide\">\n\n        <div class=\"splide__track\">\n\n            <ul class=\"splide__list\">\n\n                \n                    <li class=\"splide__slide use-case-item\">\n\n                        \n                            <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/subcontracting-of-internal-control-work\/\">\n\n                                <img decoding=\"async\" width=\"1050\" height=\"700\" src=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/conseil-creatio-dentreprise.jpg\" class=\"attachment-custom-thumbnail size-custom-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/conseil-creatio-dentreprise.jpg 1050w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/conseil-creatio-dentreprise-980x653.jpg 980w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/conseil-creatio-dentreprise-480x320.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1050px, 100vw\">\n                            <\/a>\n\n                        \n                        <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/subcontracting-of-internal-control-work\/\"><h3>Subcontracting of internal control work<\/h3><\/a>\n\n                        <p class=\"use-case-category\"><a href=\"https:\/\/www.altermes.fr\/en\/categories\/audit-and-statutory-audit\/\" rel=\"category tag\">Audit and statutory audit<\/a><\/p>\n\n                        <p class=\"edc-content\">Mission context\n\nFaced with a staff shortage, a customer asked us to reinforce its internal control teams. We helped to make the financial processes of its subsidiaries more reliable.\n\n\n\nWork complete...<\/p>\n                    <\/li>\n\n                \n                    <li class=\"splide__slide use-case-item\">\n\n                        \n                            <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/acquisition-audit-prior-to-investment-decision\/\">\n\n                                <img decoding=\"async\" width=\"1050\" height=\"700\" src=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/recherche-.jpg\" class=\"attachment-custom-thumbnail size-custom-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/recherche-.jpg 1050w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/recherche--980x653.jpg 980w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/recherche--480x320.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1050px, 100vw\">\n                            <\/a>\n\n                        \n                        <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/acquisition-audit-prior-to-investment-decision\/\"><h3>Acquisition audit prior to investment decision<\/h3><\/a>\n\n                        <p class=\"use-case-category\"><a href=\"https:\/\/www.altermes.fr\/en\/categories\/audit-and-statutory-audit\/\" rel=\"category tag\">Audit and statutory audit<\/a><\/p>\n\n                        <p class=\"edc-content\">Context\n\n\n\nOur client has asked us to carry out an audit as part of a project to acquire a target company.  \n\nObjectives of the acquisition audit\n\nOur initial work was designed to help our client iden...<\/p>\n                    <\/li>\n\n                \n                    <li class=\"splide__slide use-case-item\">\n\n                        \n                            <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/special-review-of-construction-sites\/\">\n\n                                <img decoding=\"async\" width=\"1050\" height=\"700\" src=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/Audit-chantier-BTP.jpg\" class=\"attachment-custom-thumbnail size-custom-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/Audit-chantier-BTP.jpg 1050w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/Audit-chantier-BTP-980x653.jpg 980w, https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/07\/Audit-chantier-BTP-480x320.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1050px, 100vw\">\n                            <\/a>\n\n                        \n                        <a href=\"https:\/\/www.altermes.fr\/en\/en-use-case\/special-review-of-construction-sites\/\"><h3>Special review of construction sites<\/h3><\/a>\n\n                        <p class=\"use-case-category\"><a href=\"https:\/\/www.altermes.fr\/en\/categories\/audit-and-statutory-audit\/\" rel=\"category tag\">Audit and statutory audit<\/a><\/p>\n\n                        <p class=\"edc-content\">As part of the closing of its year-end accounts, our client, a construction and public works company with offices in France and abroad, asked us to carry out a special review of certain specific sites...<\/p>\n                    <\/li>\n\n                \n            <\/ul>\n\n        <\/div>\n\n    <\/div>\n\n    [\/et_pb_code][et_pb_button button_url=&#8221;https:\/\/www.altermes.fr\/en\/en-use-case\/&#8221; 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module_alignment=&#8221;center&#8221; custom_margin=&#8221;||60px|||&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_slide=&#8221;4%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><span>Nos <\/span><span style=\"color: #2cfec5;\">solutions<\/span><\/h2>\n<p><span>D\u00e9couvrez les outils que nous utilisons pour vous apporter encore plus de valeur ajout\u00e9e :<\/span><\/p>\n<p>[\/et_pb_text][dsm_image_carousel gallery_ids=&#8221;246823,246847,246825,246865&#8243; gallery_orderby=&#8221;rand&#8221; speed=&#8221;3500&#8243; space_between=&#8221;45&#8243; infinite_smooth_scrolling=&#8221;on&#8221; grab=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/dsm_image_carousel][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; 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animation_style=&#8221;slide&#8221; animation_direction=&#8221;bottom&#8221; animation_intensity_slide=&#8221;4%&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 style=\"text-align: center;\">Our referent<br \/><span style=\"color: #2cfec5;\">Audit<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_padding=&#8221;||15px|&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_team_member name=&#8221;Matthieu Fournier Le Ray&#8221; position=&#8221;Chartered Accountant and Statutory Auditor, Partner Alterm\u00e8s&#8221; image_url=&#8221;https:\/\/www.altermes.fr\/wp-content\/uploads\/2023\/05\/Altermes_Matthieu_Fournier_Le_Ray_1-copie.jpg&#8221; linkedin_url=&#8221;https:\/\/www.linkedin.com\/in\/matthieu-fournier-le-ray-741b5961\/&#8221; icon_color=&#8221;#0A0000&#8243; _builder_version=&#8221;4.21.0&#8243; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#3F43AD&#8221; header_font_size=&#8221;22px&#8221; header_line_height=&#8221;1.4em&#8221; body_font=&#8221;||||||||&#8221; body_text_color=&#8221;#0A0000&#8243; body_font_size=&#8221;16px&#8221; body_line_height=&#8221;2.2em&#8221; position_text_color=&#8221;#0A0000&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;|||&#8221; custom_padding=&#8221;|||&#8221; animation_style=&#8221;fade&#8221; border_radii_image=&#8221;on|20px|20px|20px|20px&#8221; global_colors_info=&#8221;{}&#8221; icon_color__hover_enabled=&#8221;on|hover&#8221; icon_color__hover=&#8221;#2CFEC5&#8243;]<\/p>\n<p><span><a href=\"mailto:mfournierleray@altermes.fr\">mfournierleray@altermes.fr<\/a><br \/><span class=\"ui-provider jl og jj bqz bra brb brc brd bre brf brg brh bri brj brk brl brm brn bro brp brq brr brs brt bru brv brw brx bry brz bsa bsb bsc bsd bse\" dir=\"ltr\">+33 1 88 38 09 80<\/span><br \/><\/span><\/p>\n<p>[\/et_pb_team_member][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#FFFFFF&#8221; custom_padding=&#8221;||100px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; 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image_icon_width=&#8221;46px&#8221; _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|700|||||||&#8221; header_text_align=&#8221;center&#8221; header_text_color=&#8221;#FFFFFF&#8221; body_text_align=&#8221;center&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;15px&#8221; background_color=&#8221;#00008D&#8221; module_alignment=&#8221;center&#8221; min_height=&#8221;180px&#8221; height=&#8221;180px&#8221; max_height=&#8221;180px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px|0px|20px|0px|true|true&#8221; link_option_url=&#8221;tel:+33 (0)1 76 43 13 25&#8243; border_radii=&#8221;on|20px|20px|20px|20px&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#393939&#8243; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>+33 (0)<span><span class=\"ui-provider jl og jj bqz bra brb brc brd bre brf brg brh bri brj brk brl brm brn bro brp brq brr brs brt bru brv brw brx bry brz bsa bsb bsc bsd bse\" dir=\"ltr\">1 88 38 09 80<\/span><\/span><\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; 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