{"id":1973,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1973"},"modified":"2026-10-14T13:34:51","modified_gmt":"2026-10-14T11:34:51","slug":"serveis","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/","title":{"rendered":"Serveis"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1973\" class=\"elementor elementor-1973 elementor-18\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a151913 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"a151913\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-134ed59 e-con-full ca-wrap ca-gap24 e-flex e-con e-parent\" data-id=\"134ed59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6f96d ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2b6f96d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; Serveis<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e22a8c ca-h1 elementor-widget elementor-widget-heading\" data-id=\"8e22a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"soft\">Serveis d'auditoria<\/span> <br>i <span class=\"r\">consultoria<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cac278 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cac278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Catorze serveis, una sola exig\u00e8ncia: auditoria, revisions independents i consultoria organitzades segons all\u00f2 que la seva entitat necessita resoldre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0122d81 elementor-widget elementor-widget-html\" data-id=\"0122d81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-jump\"><a href=\"#cumplir\">01 \u00b7 Complir<\/a><a href=\"#justificar\">02 \u00b7 Justificar<\/a><a href=\"#decidir\">03 \u00b7 Decidir<\/a><a href=\"#mejorar\">04 \u00b7 Millorar<\/a><a href=\"#defender\">05 \u00b7 Defensar<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b48fed e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4b48fed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4cf4518 e-con-full ca-group e-flex e-con e-parent\" data-id=\"4cf4518\" data-element_type=\"container\" data-e-type=\"container\" id=\"cumplir\">\n\t\t<div class=\"elementor-element elementor-element-47febe4 e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"47febe4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56a67ff elementor-widget elementor-widget-html\" data-id=\"56a67ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">01<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef424aa ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"ef424aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Complir<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840102f ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"840102f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria obligat\u00f2ria i volunt\u00e0ria de la informaci\u00f3 financera i no financera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92313de e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"92313de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-cb53892 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cb53892\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f65127a elementor-widget elementor-widget-html\" data-id=\"f65127a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c1b4c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"37c1b4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cdc1d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cdc1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f795e elementor-widget elementor-widget-html\" data-id=\"02f795e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9d462 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed9d462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-8d76fc6 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8d76fc6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-sector-public\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1731185 elementor-widget elementor-widget-html\" data-id=\"1731185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1501893 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1501893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria del sector p\u00fablic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55b1d32 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"55b1d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria especialitzada d&#8217;acord amb les Normes d&#8217;auditoria del sector p\u00fablic (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66cb3f4 elementor-widget elementor-widget-html\" data-id=\"66cb3f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/span><span>Gesti\u00f3 patrimonial d'ens locals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6d3565 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b6d3565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-82ca485 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"82ca485\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/informes-especials\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8048f elementor-widget elementor-widget-html\" data-id=\"5f8048f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b64686 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0b64686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Informes especials<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3db59f5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3db59f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be5648 elementor-widget elementor-widget-html\" data-id=\"4be5648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7102489 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7102489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-15914e5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"15914e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/verificacio-sostenibilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4357b04 elementor-widget elementor-widget-html\" data-id=\"4357b04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0281f7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e0281f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sostenibilitat i informaci\u00f3 no financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8392544 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8392544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Verificaci\u00f3 d&#8217;informaci\u00f3 sobre sostenibilitat d&#8217;acord amb la normativa vigent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e4f0e0 elementor-widget elementor-widget-html\" data-id=\"9e4f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Informes de sostenibilitat (CSRD)<\/span><span>Estat d'informaci\u00f3 no financera (Llei 11\/2018)<\/span><span>Verificaci\u00f3 independent ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e1948 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"51e1948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06834af e-con-full ca-group e-flex e-con e-parent\" data-id=\"06834af\" data-element_type=\"container\" data-e-type=\"container\" id=\"justificar\">\n\t\t<div class=\"elementor-element elementor-element-f0e04ea e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"f0e04ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-035e1ec elementor-widget elementor-widget-html\" data-id=\"035e1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">02<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615299d ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"615299d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Justificar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25a48d2 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"25a48d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Revisi\u00f3 de comptes justificatius perqu\u00e8 l&#8217;ajuda arribi sense retards ni reintegraments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1546c4 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"c1546c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-240d9fa e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"240d9fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-subvencions\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-999b78a elementor-widget elementor-widget-html\" data-id=\"999b78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 12l2 2 4-4\"\/><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f56ab ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b5f56ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de subvencions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eed074 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7eed074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Verificaci\u00f3 i certificaci\u00f3 de subvencions p\u00fabliques i privades.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3830951 elementor-widget elementor-widget-html\" data-id=\"3830951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Fons europeus<\/span><span>Projectes de R+D+i<\/span><span>Ajudes auton\u00f2miques<\/span><span>Entitats sense \u00e0nim de lucre i consorcis<\/span><span>Subvencions plurianuals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6d4538 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c6d4538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee9fe7e e-con-full ca-group e-flex e-con e-parent\" data-id=\"ee9fe7e\" data-element_type=\"container\" data-e-type=\"container\" id=\"decidir\">\n\t\t<div class=\"elementor-element elementor-element-e3cfb9e e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"e3cfb9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d49cf3c elementor-widget elementor-widget-html\" data-id=\"d49cf3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">03<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c6cc16 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"4c6cc16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Decidir<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c3d9e ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"e1c3d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Informaci\u00f3 independent abans de comprar, vendre, finan\u00e7ar o reorientar la seva empresa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0493859 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"0493859\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b909871 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b909871\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e58cc1 elementor-widget elementor-widget-html\" data-id=\"1e58cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad805a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ad805a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Due diligence financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84f728b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"84f728b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An\u00e0lisi exhaustiva en operacions de compravenda i reestructuraci\u00f3 empresarial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7a708 elementor-widget elementor-widget-html\" data-id=\"5b7a708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Due diligence financera<\/span><span>Due diligence fiscal<\/span><span>Due diligence laboral<\/span><span>Capital risc i family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd360fe ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bd360fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4e7af84 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4e7af84\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/valoracio-empreses\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e03a8d elementor-widget elementor-widget-html\" data-id=\"5e03a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5c2ee ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6d5c2ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Valoraci\u00f3 d'empreses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad84fc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8ad84fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Valoracions independents de societats, negocis i actius empresarials.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3314c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6a3314c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e94d83c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e94d83c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/plans-viabilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be323e2 elementor-widget elementor-widget-html\" data-id=\"be323e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1f1b6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"0c1f1b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plans de viabilitat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf03aa ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3bf03aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avaluaci\u00f3 de plans de negoci i an\u00e0lisi de viabilitat economicofinancera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e105c85 elementor-widget elementor-widget-html\" data-id=\"e105c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Reestructuraci\u00f3 financera<\/span><span>Plans de negoci<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5728ffc ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5728ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-05663cd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"05663cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/estrategia-corporativa\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65ce97d elementor-widget elementor-widget-html\" data-id=\"65ce97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea64407 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ea64407\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Estrat\u00e8gia corporativa i control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f8609 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"62f8609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Consultoria per a la planificaci\u00f3 estrat\u00e8gica, amb un enfocament personalitzat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69af116 elementor-widget elementor-widget-html\" data-id=\"69af116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Consultoria financera i estrat\u00e8gica<\/span><span>Implantaci\u00f3 de control intern<\/span><span>Manuals de procediments<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00d5109 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"00d5109\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-3d2c44a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3d2c44a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/participacio-comites\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03eb35e elementor-widget elementor-widget-html\" data-id=\"03eb35e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.5\"\/><path d=\"M3 20c0-3.3 2.7-6 6-6s6 2.7 6 6M15 20c0-2.5 1.3-4.5 4-5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ede81c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1ede81c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Participaci\u00f3 en comit\u00e8s de direcci\u00f3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b0b248 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4b0b248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assist\u00e8ncia t\u00e8cnica a la direcci\u00f3 en la presa de decisions estrat\u00e8giques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f82298 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0f82298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae3eb7d e-con-full ca-group e-flex e-con e-parent\" data-id=\"ae3eb7d\" data-element_type=\"container\" data-e-type=\"container\" id=\"mejorar\">\n\t\t<div class=\"elementor-element elementor-element-c33e7ec e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"c33e7ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2abba7 elementor-widget elementor-widget-html\" data-id=\"a2abba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">04<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-948926b ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"948926b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Millorar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b991ffc ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b991ffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Diagn\u00f2stic de la gesti\u00f3, els processos i la qualitat de la informaci\u00f3 financera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e61acaf e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"e61acaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-7e9db42 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7e9db42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-gestio\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d37cc6 elementor-widget elementor-widget-html\" data-id=\"7d37cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f7cf35 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7f7cf35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de gesti\u00f3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2694c8d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2694c8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avaluaci\u00f3 de l&#8217;acompliment global d&#8217;una empresa m\u00e9s enll\u00e0 de la informaci\u00f3 financera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ff4f23 elementor-widget elementor-widget-html\" data-id=\"5ff4f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Entitats sense \u00e0nim de lucre<\/span><span>Col\u00b7legis professionals<\/span><span>Control de gesti\u00f3 i pressupostari<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d28486 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"9d28486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4d51d13 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4d51d13\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-serveis\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-541147f elementor-widget elementor-widget-html\" data-id=\"541147f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9904da8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9904da8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de serveis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d76c75a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"d76c75a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avaluaci\u00f3 de serveis i aplicaci\u00f3 de pol\u00edtiques retributives, especialment en hoteleria i restauraci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32eb501 elementor-widget elementor-widget-html\" data-id=\"32eb501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotels, oci i restauraci\u00f3<\/span><span>Auditoria retributiva<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5fe646 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b5fe646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-7d0328b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"7d0328b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68588e1 elementor-widget elementor-widget-html\" data-id=\"68588e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8830e11 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8830e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Elaboraci\u00f3 de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-894e1d7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"894e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Elaboraci\u00f3 professional de comptes anuals per a societats que volen elevar la qualitat de la seva informaci\u00f3 financera. Per exig\u00e8ncia legal, nom\u00e9s prestem aquest servei a entitats de les quals no som auditors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2226bc4 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2226bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bd1a53 e-con-full ca-group e-flex e-con e-parent\" data-id=\"8bd1a53\" data-element_type=\"container\" data-e-type=\"container\" id=\"defender\">\n\t\t<div class=\"elementor-element elementor-element-44b7eeb e-con-full ca-group-side e-flex e-con e-parent\" data-id=\"44b7eeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b0e9bf elementor-widget elementor-widget-html\" data-id=\"8b0e9bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-bignum\">05<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9527e91 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"9527e91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Defensar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc9742 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4dc9742\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Informes amb valor probatori davant de jutjats, tribunals i arbitratges.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4af6fb0 e-con-full ca-grid2 e-flex e-con e-parent\" data-id=\"4af6fb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-f26a3b8 e-con-full ca-card ca-feat animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f26a3b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/proves-pericials\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a747d elementor-widget elementor-widget-html\" data-id=\"c7a747d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3v18M5 7h14M7 7l-3 7a3 3 0 006 0zM17 7l-3 7a3 3 0 006 0z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f28b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"56f28b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pericials i forenses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe8e3d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"abe8e3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assist\u00e8ncia t\u00e8cnica en conflictes judicials i prevenci\u00f3 de fraus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94f2397 elementor-widget elementor-widget-html\" data-id=\"94f2397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Procediments judicials i arbitrals<\/span><span>Concursal i preconcursal<\/span><span>Investigaci\u00f3 de fraus<\/span><span>Cash tracing<\/span><span>Evid\u00e8ncies digitals<\/span><span>Danys i lucre cessant<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a6f6b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"96a6f6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a119292 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a119292\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b537b2c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b537b2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d25351e e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"d25351e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cb8cf ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a8cb8cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Preguntes freq\u00fcents<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4bf8b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3d4bf8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Abans de triar un <span class=\"r\">servei<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d584ee4 e-con-full narrow ca-gap24 e-flex e-con e-parent\" data-id=\"d584ee4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c55f10c ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c55f10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quina difer\u00e8ncia hi ha entre una auditoria obligat\u00f2ria i una de volunt\u00e0ria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2061\"><p>L&#8217;auditoria obligat\u00f2ria la imposa la llei: per exemple, l&#8217;art. 263 de la Llei de societats de capital per a les societats que superen durant dos exercicis consecutius dos d&#8217;aquests l\u00edmits: 2.850.000 \u20ac d&#8217;actiu, 5.700.000 \u20ac d&#8217;import net de la xifra de negocis o 50 treballadors. La volunt\u00e0ria la decideix la mateixa entitat, per exemple per presentar-la a bancs, socis o compradors. La feina i les normes t\u00e8cniques (NIA-ES) s\u00f3n les mateixes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Pot la mateixa firma auditar els comptes i preparar-los?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2062\"><p>No. La <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d&#8217;auditoria de comptes<\/a> impedeix a l&#8217;auditor prestar a l&#8217;entitat auditada serveis com la portada de la comptabilitat o la preparaci\u00f3 dels estats financers. Per aix\u00f2 nom\u00e9s elaborem comptes anuals d&#8217;entitats que no auditem i, abans d&#8217;acceptar qualsevol enc\u00e0rrec, comprovem que no hi ha cap incompatibilitat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Treballen arreu d'Espanya?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2063\"><p>S\u00ed. Treballem per a empreses, fundacions, cooperatives i entitats p\u00fabliques de qualsevol comunitat aut\u00f2noma. Bona part de la feina es coordina a dist\u00e0ncia i ens desplacem a les seves instal\u00b7lacions quan l&#8217;enc\u00e0rrec ho requereix.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Com es prepara el pressupost?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2064\"><p>Cada proposta s&#8217;elabora a mida: dep\u00e8n de la mida de l&#8217;entitat, del sector, de la complexitat de les seves operacions i de l&#8217;abast de la feina. Despr\u00e9s d&#8217;una primera conversa li enviem una proposta per escrit, sense comprom\u00eds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Amb quines normes treballen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2065\"><p>Amb la normativa espanyola: la Llei 22\/2015, d&#8217;auditoria de comptes, i el seu Reglament (RD 2\/2021), les Normes internacionals d&#8217;auditoria adaptades per a Espanya (NIA-ES), les NIA-ES-SP en el sector p\u00fablic, el Pla general de comptabilitat i les resolucions de l&#8217;ICAC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2066\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2066\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quina difer\u00e8ncia hi ha entre una auditoria, una revisi\u00f3 limitada i un informe de procediments acordats?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2066\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2066\"><p>En una auditoria de comptes l&#8217;auditor emet una opini\u00f3 amb seguretat raonable sobre si els comptes expressen la imatge fidel, aplicant les NIA-ES. En una revisi\u00f3 limitada (norma ISRE 2400) la feina \u00e9s menor, basada sobretot en preguntes i procediments anal\u00edtics, i la conclusi\u00f3 ofereix una seguretat moderada. En un informe de procediments acordats (ISRS 4400) no hi ha opini\u00f3: l&#8217;auditor aplica les proves que s&#8217;han pactat i exposa el que ha trobat perqu\u00e8 vost\u00e8 o un tercer en treguin les conclusions. L&#8217;orientem sobre quin s&#8217;adequa a la seva necessitat a <a href=\"\/ca\/serveis\/informes-especials\/\">informes especials<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2067\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2067\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quin servei necessito si vull comprar, vendre o donar entrada a un inversor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2067\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2067\"><p>Normalment una <a href=\"\/ca\/serveis\/due-diligence\/\">due diligence<\/a>, per con\u00e8ixer els riscos financers, fiscals i laborals abans de signar, i una <a href=\"\/ca\/serveis\/valoracio-empreses\/\">valoraci\u00f3 de l&#8217;empresa<\/a>, per negociar el preu amb una base objectiva. Si l&#8217;operaci\u00f3 s&#8217;instrumenta amb una ampliaci\u00f3 de capital, una aportaci\u00f3 no diner\u00e0ria o una fusi\u00f3, tamb\u00e9 pot caldre un informe especial de l&#8217;auditor o d&#8217;un expert independent.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2068\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2068\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qu\u00e8 vol dir que l'informe d'auditoria tingui excepcions?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2068\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2068\"><p>L&#8217;auditor pot emetre quatre tipus d&#8217;opini\u00f3. Favorable: els comptes expressen la imatge fidel. Amb excepcions: l&#8217;expressen excepte per un o diversos aspectes concrets, com ara un error o una limitaci\u00f3 en la feina, que s&#8217;expliquen a l&#8217;informe. Desfavorable: els errors s\u00f3n tan rellevants i generalitzats que els comptes no reflecteixen la imatge fidel. Denegada: l&#8217;auditor no ha pogut obtenir evid\u00e8ncia suficient per opinar. Una excepci\u00f3 no \u00e9s necess\u00e0riament greu, per\u00f2 bancs, socis i administracions la llegeixen amb atenci\u00f3; per aix\u00f2 li expliquem amb antelaci\u00f3 qualsevol aspecte que hi pugui donar lloc perqu\u00e8 el pugui corregir abans de formular els comptes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2069\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2069\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Amb quanta antelaci\u00f3 conv\u00e9 contractar l'auditoria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2069\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2069\"><p>L&#8217;ideal \u00e9s fer-ho abans del tancament de l&#8217;exercici. La Llei de societats de capital exigeix que l&#8217;auditor es nomeni abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar (art. 264.1), i contractar amb temps permet planificar l&#8217;assist\u00e8ncia al recompte d&#8217;exist\u00e8ncies, anticipar les \u00e0rees de risc i complir sense presses els terminis de formulaci\u00f3, aprovaci\u00f3 i dip\u00f2sit dels comptes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20610\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-20610\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quina documentaci\u00f3 haur\u00e9 de preparar?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20610\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-20610\"><p>Cada enc\u00e0rrec t\u00e9 la seva pr\u00f2pia llista, que li enviem en comen\u00e7ar. A tall d&#8217;orientaci\u00f3, se sol demanar: balan\u00e7 de sumes i saldos i llibre major, comptes anuals de l&#8217;exercici anterior, conciliacions banc\u00e0ries, inventari d&#8217;exist\u00e8ncies i d&#8217;immobilitzat, contractes, escriptures i actes rellevants de l&#8217;exercici, i la documentaci\u00f3 de pr\u00e9stecs, subvencions i litigis. Intercanviem la documentaci\u00f3 per mitjans segurs i li indiquem qu\u00e8 \u00e9s imprescindible i qu\u00e8 es pot aportar m\u00e9s endavant.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20611\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-20611\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Poden actuar com a perits en un judici o un arbitratge?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20611\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-20611\"><p>S\u00ed. Elaborem dict\u00e0mens pericials econ\u00f2mics i comptables per a procediments judicials i arbitrals (quantificaci\u00f3 de danys i lucre cessant, ajustos de preu, an\u00e0lisi d&#8217;operacions, situacions concursals) i compareixem per ratificar-los i respondre a les preguntes de les parts i del tribunal. M\u00e9s informaci\u00f3 a <a href=\"\/ca\/serveis\/proves-pericials\/\">pericials i forenses<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-20612\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-20612\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Com protegeixen la informaci\u00f3 confidencial de la nostra empresa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-20612\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-20612\"><p>Els auditors estem subjectes al deure de secret professional sobre tota la informaci\u00f3 que coneixem en l&#8217;exercici de la nostra activitat (art. 31 de la Llei 22\/2015, d&#8217;auditoria de comptes). A m\u00e9s, tractem les dades personals d&#8217;acord amb el Reglament general de protecci\u00f3 de dades, intercanviem la documentaci\u00f3 per mitjans segurs i limitem l&#8217;acc\u00e9s a les persones de l&#8217;equip assignat al seu enc\u00e0rrec.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quina difer\\u00e8ncia hi ha entre una auditoria obligat\\u00f2ria i una de volunt\\u00e0ria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;auditoria obligat\\u00f2ria la imposa la llei: per exemple, l&#8217;art. 263 de la Llei de societats de capital per a les societats que superen durant dos exercicis consecutius dos d&#8217;aquests l\\u00edmits: 2.850.000 \\u20ac d&#8217;actiu, 5.700.000 \\u20ac d&#8217;import net de la xifra de negocis o 50 treballadors. La volunt\\u00e0ria la decideix la mateixa entitat, per exemple per presentar-la a bancs, socis o compradors. La feina i les normes t\\u00e8cniques (NIA-ES) s\\u00f3n les mateixes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pot la mateixa firma auditar els comptes i preparar-los?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. La <a href=\\\"https:\\\/\\\/www.boe.es\\\/buscar\\\/act.php?id=BOE-A-2015-8147\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">Llei 22\\\/2015, d&#8217;auditoria de comptes<\\\/a> impedeix a l&#8217;auditor prestar a l&#8217;entitat auditada serveis com la portada de la comptabilitat o la preparaci\\u00f3 dels estats financers. Per aix\\u00f2 nom\\u00e9s elaborem comptes anuals d&#8217;entitats que no auditem i, abans d&#8217;acceptar qualsevol enc\\u00e0rrec, comprovem que no hi ha cap incompatibilitat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Treballen arreu d'Espanya?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Treballem per a empreses, fundacions, cooperatives i entitats p\\u00fabliques de qualsevol comunitat aut\\u00f2noma. Bona part de la feina es coordina a dist\\u00e0ncia i ens desplacem a les seves instal\\u00b7lacions quan l&#8217;enc\\u00e0rrec ho requereix.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Com es prepara el pressupost?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Cada proposta s&#8217;elabora a mida: dep\\u00e8n de la mida de l&#8217;entitat, del sector, de la complexitat de les seves operacions i de l&#8217;abast de la feina. Despr\\u00e9s d&#8217;una primera conversa li enviem una proposta per escrit, sense comprom\\u00eds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Amb quines normes treballen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Amb la normativa espanyola: la Llei 22\\\/2015, d&#8217;auditoria de comptes, i el seu Reglament (RD 2\\\/2021), les Normes internacionals d&#8217;auditoria adaptades per a Espanya (NIA-ES), les NIA-ES-SP en el sector p\\u00fablic, el Pla general de comptabilitat i les resolucions de l&#8217;ICAC.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina difer\\u00e8ncia hi ha entre una auditoria, una revisi\\u00f3 limitada i un informe de procediments acordats?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En una auditoria de comptes l&#8217;auditor emet una opini\\u00f3 amb seguretat raonable sobre si els comptes expressen la imatge fidel, aplicant les NIA-ES. En una revisi\\u00f3 limitada (norma ISRE 2400) la feina \\u00e9s menor, basada sobretot en preguntes i procediments anal\\u00edtics, i la conclusi\\u00f3 ofereix una seguretat moderada. En un informe de procediments acordats (ISRS 4400) no hi ha opini\\u00f3: l&#8217;auditor aplica les proves que s&#8217;han pactat i exposa el que ha trobat perqu\\u00e8 vost\\u00e8 o un tercer en treguin les conclusions. L&#8217;orientem sobre quin s&#8217;adequa a la seva necessitat a <a href=\\\"\\\/ca\\\/serveis\\\/informes-especials\\\/\\\">informes especials<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quin servei necessito si vull comprar, vendre o donar entrada a un inversor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Normalment una <a href=\\\"\\\/ca\\\/serveis\\\/due-diligence\\\/\\\">due diligence<\\\/a>, per con\\u00e8ixer els riscos financers, fiscals i laborals abans de signar, i una <a href=\\\"\\\/ca\\\/serveis\\\/valoracio-empreses\\\/\\\">valoraci\\u00f3 de l&#8217;empresa<\\\/a>, per negociar el preu amb una base objectiva. Si l&#8217;operaci\\u00f3 s&#8217;instrumenta amb una ampliaci\\u00f3 de capital, una aportaci\\u00f3 no diner\\u00e0ria o una fusi\\u00f3, tamb\\u00e9 pot caldre un informe especial de l&#8217;auditor o d&#8217;un expert independent.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 vol dir que l'informe d'auditoria tingui excepcions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;auditor pot emetre quatre tipus d&#8217;opini\\u00f3. Favorable: els comptes expressen la imatge fidel. Amb excepcions: l&#8217;expressen excepte per un o diversos aspectes concrets, com ara un error o una limitaci\\u00f3 en la feina, que s&#8217;expliquen a l&#8217;informe. Desfavorable: els errors s\\u00f3n tan rellevants i generalitzats que els comptes no reflecteixen la imatge fidel. Denegada: l&#8217;auditor no ha pogut obtenir evid\\u00e8ncia suficient per opinar. Una excepci\\u00f3 no \\u00e9s necess\\u00e0riament greu, per\\u00f2 bancs, socis i administracions la llegeixen amb atenci\\u00f3; per aix\\u00f2 li expliquem amb antelaci\\u00f3 qualsevol aspecte que hi pugui donar lloc perqu\\u00e8 el pugui corregir abans de formular els comptes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Amb quanta antelaci\\u00f3 conv\\u00e9 contractar l'auditoria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;ideal \\u00e9s fer-ho abans del tancament de l&#8217;exercici. La Llei de societats de capital exigeix que l&#8217;auditor es nomeni abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar (art. 264.1), i contractar amb temps permet planificar l&#8217;assist\\u00e8ncia al recompte d&#8217;exist\\u00e8ncies, anticipar les \\u00e0rees de risc i complir sense presses els terminis de formulaci\\u00f3, aprovaci\\u00f3 i dip\\u00f2sit dels comptes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina documentaci\\u00f3 haur\\u00e9 de preparar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Cada enc\\u00e0rrec t\\u00e9 la seva pr\\u00f2pia llista, que li enviem en comen\\u00e7ar. A tall d&#8217;orientaci\\u00f3, se sol demanar: balan\\u00e7 de sumes i saldos i llibre major, comptes anuals de l&#8217;exercici anterior, conciliacions banc\\u00e0ries, inventari d&#8217;exist\\u00e8ncies i d&#8217;immobilitzat, contractes, escriptures i actes rellevants de l&#8217;exercici, i la documentaci\\u00f3 de pr\\u00e9stecs, subvencions i litigis. Intercanviem la documentaci\\u00f3 per mitjans segurs i li indiquem qu\\u00e8 \\u00e9s imprescindible i qu\\u00e8 es pot aportar m\\u00e9s endavant.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Poden actuar com a perits en un judici o un arbitratge?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Elaborem dict\\u00e0mens pericials econ\\u00f2mics i comptables per a procediments judicials i arbitrals (quantificaci\\u00f3 de danys i lucre cessant, ajustos de preu, an\\u00e0lisi d&#8217;operacions, situacions concursals) i compareixem per ratificar-los i respondre a les preguntes de les parts i del tribunal. M\\u00e9s informaci\\u00f3 a <a href=\\\"\\\/ca\\\/serveis\\\/proves-pericials\\\/\\\">pericials i forenses<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Com protegeixen la informaci\\u00f3 confidencial de la nostra empresa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Els auditors estem subjectes al deure de secret professional sobre tota la informaci\\u00f3 que coneixem en l&#8217;exercici de la nostra activitat (art. 31 de la Llei 22\\\/2015, d&#8217;auditoria de comptes). A m\\u00e9s, tractem les dades personals d&#8217;acord amb el Reglament general de protecci\\u00f3 de dades, intercanviem la documentaci\\u00f3 per mitjans segurs i limitem l&#8217;acc\\u00e9s a les persones de l&#8217;equip assignat al seu enc\\u00e0rrec.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f08741e elementor-widget elementor-widget-html\" data-id=\"f08741e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c814c4c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c814c4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-51c854c e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"51c854c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db2102e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"db2102e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">No sap quin servei necessita?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c513b9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"6c513b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Expliqui&#8217;ns la seva situaci\u00f3 i l&#8217;orientarem sense comprom\u00eds.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d5e89b e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"3d5e89b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f635d2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1f635d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parlar amb un auditor \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad5d8f0 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"ad5d8f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Auditoria de comptes i de subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, pericials i sostenibilitat arreu d&#8217;Espanya.<\/p>\n","protected":false},"author":1,"featured_media":305,"parent":0,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1973","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Serveis d&#039;auditoria i consultoria | Controlaudit<\/title>\n<meta name=\"description\" content=\"Auditoria de comptes i de subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, pericials i sostenibilitat arreu d&#039;Espanya.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/serveis\/\" \/>\n<meta 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