Audit Légal
Statutory Audit.
More than a regulatory constraint, the certification of your accounts is the leverage of trust required by your financial partners and shareholders.
The Mission
Statutory Audit (Commissariat aux Comptes) is a strict legal financial audit mission. Our role as an independent auditor is to express an opinion on the regularity, sincerity, and fair presentation of your financial statements. We transform a compliance obligation into a diagnostic of your internal control reliability.
Compliance Serving Your Strategy
In a complex economic environment, your financial statements are the reflection of your management. The signature of Audit-AAM acts as a seal of security for your ecosystem: banks, investment funds, suppliers, and employees.
Beyond the report on the annual accounts, our statutory audit approach is designed to identify vulnerabilities in your internal control and alert you to fraud risks or operational inefficiencies. We are not simple checkers; we are the guardians of your sustainability.
Are You Subject to Legal Obligation?
The appointment thresholds have been recently reevaluated to adapt to the economic reality of SMEs and mid-caps. If you cross two of the three thresholds (Assets, Turnover, Headcount), the appointment of a statutory auditor becomes mandatory.
Do you have any doubt about your legal obligations? Do not remain in uncertainty. Use our interactive thresholds simulator to analyze your situation in 10 seconds, or discover how the streamlined “ALPE” (3-year) audit mission can adapt to your structure.
The ALPE Mandate: The Agile Alternative
For companies below the legal thresholds but wishing to reassure investors or prepare for a transaction, we offer the Small Business Statutory Audit (ALPE). This 3-year mandate (instead of 6) is a powerful governance tool, light on administrative burden, but highly effective in certifying the reliability of your flows.
Methodology
- 01/ Financial and operational risk mapping.
- 02/ Evaluation of the internal control environment and IT systems.
- 03/ Substantive testing and analytical reviews on major cycles.
- 04/ Issuance of statutory reports and recommendations to governance.
The AAM Difference
- Direct involvement of a partner (Jean-Paul, Sylvain, or Florian) on 100% of dossiers.
- Native digital approach: secure analysis of your accounting entries (Data Analytics).
- Radical independence combined with real advisory utility for the executive.