A risk-based audit approach
Every engagement begins with an in-depth understanding of your business, your control environment and the significant risks that could affect your financial statements. This risk-focused planning concentrates our work where it creates the most value and avoids unnecessary procedures.
Our teams apply the International Standards on Auditing (ISA) and the OECT framework, documenting each conclusion rigorously. For subsidiaries of foreign groups, we work in coordination with the group auditor and prepare the required reporting packages.
Statutory audit at the service of governance
As statutory auditor, we certify your annual financial statements, verify the regularity and fair presentation of your financial information and ensure compliance with the legal obligations set out in the Tunisian Commercial Companies Code.
Beyond the opinion, we report to management and governance bodies the internal-control weaknesses identified along with recommendations for improvement, in a spirit of lasting partnership.
Frequently asked questions
What is the difference between a statutory audit and a contractual audit?
A statutory audit is a legal engagement, mandatory for certain companies under the Commercial Companies Code, resulting in the certification of the accounts. A contractual audit is a voluntary engagement whose scope is freely defined with the client (acquisition, financing, a shareholder's request, etc.).
Which standards do you audit under?
We apply the International Standards on Auditing (ISA) issued by IFAC, together with the professional standards of the Tunisian Institute of Chartered Accountants (OECT).