The auditor, a guarantee of security for the company

The company is an essential element of the economic life evolving in an environment exposing it to various risks which can impact its operating process and create consequent dysfunctions. Throughout their existence, they are led to have links of exchanges and collaborations generating profits necessary to the growth of their exploitation activity. They belong to natural or legal persons who hold a share of the social capital. They must be kept regularly and sufficiently informed of the activity, the financial situation and the management of the establishment by means of regular and detailed reports. They must meet periodically in General Assembly to take decisions on the life of the entity. These shares in the share capital confer on them rights or privileges (the distribution of dividends when the results are distributed) but also duties or obligations (in case of need, i.e. periods of difficulty, they may also be asked to contribute to the recovery of the company), which are recognized and fall under the general principles of common law.