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These professionals are independent experts who check the client company's annual accounts, assessing the internal control system and drafting a final report in which it is judged whether the company is providing accurate information about its economic-financial situation and assets. With this in mind, they examine and cross-check the truth of the company's accounts and their compliance with current regulations; they ensure proper application of accounting systems and procedures, as well as the transparency of the information provided by the company in its accounts. There are two types of audits: voluntary ones, and compulsory ones. In the first case, companies are not required by law to undergo an audit, but decide to do so voluntarily, in order for independent professionals to certify the reliability of their annual accounts, with the aim of improving the image of the company in the eyes of clients, suppliers, banks, etc. It is worth noting that the most common type of audits are compulsory ones, in other words, audits that are carried out because the law so requires, due to a company's turnover or number of employees.


Auditors follow the same steps for both compulsory annual audits and voluntary audits:
  • Before beginning the audit, auditors plan the work with their team. Teamwork is fundamental in an audit firm's success, since they must obtain extremely complex and broad information from the sector to which the company belongs and about the processes that are carried out in each of the areas of the company.
  • Subsequently, they meet with the client and visit their company to find out about the working characteristics and procedures in place.
  • They study and analyse the internal administrative and accounting system in place at the company under audit in order to ascertain its reliability and, depending on the results, determine which audit tests to apply in accordance with the Technical Auditing Regulations.
  • Carry out the audit tests and field work in order to obtain information.
  • Prepare the technical report based on the financial information under study. This report should be clearly and concisely written in order to be easy to understand. Depending or whether it is a voluntary or compulsory audit, this report will be submitted to the company's management or to the relevant authorities.

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Centre per al desenvolupament professional Porta22

Barcelona Treball (Porta22)
Llacuna, 156-162, 08018 Barcelona

Monday to Friday from 9 to 18 h

Generalitat de Catalunya
Unió Europea FEDER
Unió Europea FSE