Corporate governance and statutory audit

The collapse of the world of finance in 2008 as well as the scandals linked to the poor governance of the leaders of the big companies of this world created a real tear at the international level. The objectives of corporate governance are to establish a good understanding between the various entities of the organization and its partners. It is therefore a matter of putting in place means aimed at facilitating constructive exchanges between the stakeholders, while improving performance in the sense of each of them. an opinion on the state of the accounts, to verify whether the accounts reflect a true picture of the economic situation and the assets of the entity. The CAC to carry out the missions entrusted to it must follow an audit procedure which is specific to each firm but whose similarities allow the audit procedure to be formalized into four main stages, namely: acquainting yourself with the entity to be audited , the evaluation of its internal control, the examination of its financial accounts and finally the opinion followed by the end of mission report.