Statutory audit

More than 10 years of experience in Statutory Audits to support our clients in Portugal.

A statutory audit consists in giving an opinion on the sincerity, the regularity and the fidelity of the annual accounts of a company.

The missions are based on strict compliance with the rules of independence and conflicts of interest, and are based on the application of national and international auditing standards.

Our audit approach is based on an assessment of the company’s risks and its internal control procedures. A methodology tailored to this audit approach is arranged to take into account the size, the type of organisation and the specificities of the business sector. The rigorous organisation of the audit mission consists of the following main phases:

Identification of risks and critical areas:

  • Examination of the systems for the production and internal control of financial information;
  • Evaluation of controls and implementation of audit procedures based on tests;
  • Validation of financial information and expression of opinion.
Statutory audit