{"id":962,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=962"},"modified":"2026-10-21T08:52:49","modified_gmt":"2026-10-21T06:52:49","slug":"services-audit","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/","title":{"rendered":"Audit of services and remuneration policies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"962\" class=\"elementor elementor-962 elementor-30\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f215af e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f215af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0e406b3 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"0e406b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c49af e-con-full ca-split e-flex e-con e-parent\" data-id=\"32c49af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-622462f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"622462f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c0cc6 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"97c0cc6\" 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=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Services audit<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544acc7 elementor-widget elementor-widget-html\" data-id=\"544acc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Improve <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83dead5 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"83dead5\" 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\">Audit of services and remuneration policies<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b20bcd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"0b20bcd\" 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>We independently assess the quality of your services and the correct application of your remuneration policy, so that variable pay is based on objective data.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf304c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"0bf304c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa5562 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9fa5562\" 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=\"\/en\/contact\/\">\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\">Request a proposal \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-8812eaa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8812eaa\" 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 class=\"elementor-element elementor-element-e31d432 elementor-widget elementor-widget-html\" data-id=\"e31d432\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Area<\/small><b>Improve<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>ET \u00b7 RD 902\/2020<\/b><\/div><div><small>Firm<\/small><b>ROAC no. S1604<\/b><\/div><\/div>\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-a66888f e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a66888f\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-85e70cf e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"85e70cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c0e6b06 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"c0e6b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb3e241 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cb3e241\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859f1cb elementor-widget elementor-widget-html\" data-id=\"859f1cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f7f5cc e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"8f7f5cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1d362b2 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1d362b2\" 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-2862e1d elementor-widget elementor-widget-html\" data-id=\"2862e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>A services audit is an independent review engagement, not governed by the Spanish Audit Act, in which we assess the delivery of services and the application of the remuneration policy against criteria set by management. It is particularly useful in the hotel, leisure and restaurant sector, where managers' variable pay depends on qualitative objectives. We complement it with the pay audit and payroll control required by art. 28.2 of the Spanish Workers' Statute (Estatuto de los Trabajadores, ET) and Royal Decree 902\/2020.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59d562 elementor-widget elementor-widget-html\" data-id=\"d59d562\" 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>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcd60d elementor-widget elementor-widget-html\" data-id=\"bdcd60d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">What it involves<\/h2><p>In hotels, restaurants and leisure businesses, the variable pay of each establishment's managers often depends not only on financial objectives but also on <strong>qualitative objectives<\/strong>: customer service, cleanliness, service times, product presentation or compliance with brand standards. Measuring these objectives internally often leads to disagreements. An external, independent professional provides an objective, confidential and verifiable judgement.<\/p><p>Controlaudit's <strong>services audit<\/strong> is an independent review engagement planned as <strong>agreed-upon procedures<\/strong>: management decides which aspects are relevant and how much weight each carries, and we design the control procedures, carry out unannounced and periodic assessments using a scoring system, and check that variable pay is calculated in accordance with the approved policy. It is not an audit of accounts or a report on the controls at a service organisation: it is a tailored engagement on service quality and remuneration policy.<\/p><p>We complement it with a <strong>pay audit and internal payroll control<\/strong> service, which helps meet the equal pay obligations under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 of the Spanish Workers' Statute<\/a> and <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">Royal Decree 902\/2020<\/a>. If you are looking for an agreed-upon procedures engagement on financial information, see our <a href=\"\/en\/services\/special-reports\/\">special reports<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccfedf elementor-widget elementor-widget-html\" data-id=\"6ccfedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Hotel, restaurant and leisure groups with several establishments and managers on variable pay.<\/li><li>Franchisors and chains that need to check compliance with their service standards at each outlet.<\/li><li>Companies where the incentive policy causes internal conflict and an external, independent assessor is needed.<\/li><li>Companies that must keep a pay register (registro retributivo) and want to check that it is complete and correctly calculated.<\/li><li>Companies required to have an equality plan, which must include a pay audit.<\/li><li>Boards of directors that want to strengthen internal control over salaries, pay supplements and variable pay.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bba636 elementor-widget elementor-widget-html\" data-id=\"9bba636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Legal framework<\/h2><p>The assessment of service quality and variable pay is not governed by any specific rule or by the Spanish Audit Act: its scope is set by management and the engagement contract, and the assessment criteria are defined by the company itself. In all cases, the work must comply with the applicable employment legislation and collective agreement, and with data protection legislation where staff information is processed.<\/p><p>On pay, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 of the Spanish Workers' Statute<\/a> requires equal pay for work of equal value (28.1) and the keeping of a <strong>register<\/strong> of the average values of salaries, salary supplements and non-salary payments of the workforce, broken down by sex and by professional group, category or equal or equivalent job (28.2). In companies with at least fifty employees, if the average pay of one sex exceeds that of the other by 25% or more, the register must include a justification that the difference is not related to sex (28.3).<\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">Royal Decree 902\/2020 on equal pay for women and men<\/a> develops the pay register for the entire workforce, including senior management (art. 5), and the <strong>pay audit<\/strong>, which companies that draw up an equality plan must include in it (art. 7), with an assessment of the pay situation and an action plan (art. 8). Companies with fifty or more employees are required to have an equality plan (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">art. 45.2 of Organic Law 3\/2007<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Assessment of service quality and variable pay<\/th><td>Engagement contract and the company's remuneration policy<\/td><td>Scope and criteria set by management; report of facts and scores.<\/td><\/tr><tr><th scope=\"row\">All companies<\/th><td>Art. 28.2 ET and art. 5 Royal Decree 902\/2020<\/td><td>Pay register for the entire workforce, broken down by sex.<\/td><\/tr><tr><th scope=\"row\">Companies with at least 50 employees and a difference of 25% or more<\/th><td>Art. 28.3 ET<\/td><td>Justification in the register that the difference is not related to sex.<\/td><\/tr><tr><th scope=\"row\">Companies with 50 or more employees<\/th><td>Art. 45.2 Organic Law 3\/2007<\/td><td>Obligation to draw up and implement an equality plan.<\/td><\/tr><tr><th scope=\"row\">Companies that draw up an equality plan<\/th><td>Arts. 7 and 8 Royal Decree 902\/2020<\/td><td>Pay audit with an assessment and action plan, valid for the term of the equality plan.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9752cbc elementor-widget elementor-widget-html\" data-id=\"9752cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">What it includes<\/h2><\/div><div class=\"ca-inc\"><div><h3>Hotels, leisure and restaurants<\/h3><p>Design of control procedures for the qualitative aspects of service, construction of assessment indices weighted by management, and unannounced and periodic visits or assessments at each establishment.<\/p><\/div><div><h3>Verification of variable pay<\/h3><p>Checking that managers' incentives are calculated using the correct data and in accordance with the approved policy, including the combination of financial and qualitative objectives.<\/p><\/div><div><h3>Review of the remuneration policy<\/h3><p>Analysis of the consistency between the company's policy, employment contracts and the applicable collective agreement in items such as bonuses, supplements or the distribution of variable amounts, with the agreed scope.<\/p><\/div><div><h3>Pay audit<\/h3><p>Job evaluation, review of the pay register, identification of pay gaps and their causes, and design of an action plan with measures, owners, deadlines and follow-up, in line with Royal Decree 902\/2020 and the equality plan.<\/p><\/div><div><h3>Internal payroll control<\/h3><p>Review of payroll, new hire, variable pay and approval processes to reduce errors and strengthen transparency. It can be complemented by our <a href=\"\/en\/services\/corporate-strategy\/\">internal control implementation<\/a> service.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d8ce0 elementor-widget elementor-widget-html\" data-id=\"a9d8ce0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Meeting with management<\/h3><p>We gain an understanding of the business, the remuneration policy and which aspects of service management considers relevant. First phase of one to two weeks.<\/p><\/li><li><b>02<\/b><h3>Design of criteria and weightings<\/h3><p>We propose the control procedures and assessment indices; management decides the weight of each aspect and approves the model.<\/p><\/li><li><b>03<\/b><h3>Engagement letter<\/h3><p>We formalise the scope, frequency, confidentiality and report format, so that all parties know the rules before we start.<\/p><\/li><li><b>04<\/b><h3>Periodic assessments<\/h3><p>We carry out unannounced assessments at each establishment and check the data used to calculate variable pay, at the agreed frequency (monthly, quarterly or per season).<\/p><\/li><li><b>05<\/b><h3>Reports and annual review<\/h3><p>We deliver reports for each establishment and on a consolidated basis, and review the model every year to adapt it to changes in the business.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1946c3d elementor-widget elementor-widget-html\" data-id=\"1946c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Remuneration policy and incentive scheme approved by management.<\/li><li>Applicable collective agreement and variable pay contracts or agreements.<\/li><li>Service standards manuals and procedures for each establishment.<\/li><li>Sales, cost and other indicator data used to calculate incentives.<\/li><li>Payslips and pay register for the period reviewed.<\/li><li>Job descriptions and organisational structure.<\/li><li>Current equality plan and assessment, where applicable.<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Service assessment model with criteria, weightings and a scoring system.<\/li><li>Periodic reports for each establishment and on a consolidated basis, with scores and facts observed.<\/li><li>Report on the calculation of variable pay and any differences identified.<\/li><li>Pay assessment and action plan for the equality plan, when the pay audit is contracted.<\/li><li>Recommendations for improving internal payroll control.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c078f11 elementor-widget elementor-widget-html\" data-id=\"c078f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5139f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7c5139f\" 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-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" 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\">What is a services audit?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>It is an independent assessment of the quality with which services are delivered and of the application of the related remuneration policy. It is structured as an agreed-upon procedures engagement: management sets what is assessed and how much weight it carries, and we check it objectively and periodically.<\/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-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" 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\">Is it an audit of accounts?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>No. It is not subject to the Spanish Audit Act and does not express an opinion on the financial statements. Nor is it a report on the controls at a service organisation. It is a tailored engagement whose scope is defined in the engagement letter.<\/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-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" 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\">Why engage an external assessor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>Because variable pay based on qualitative objectives often leads to disagreements if it is measured by the organisation itself. An independent third party provides objective criteria, confidentiality and traceability, and reduces internal conflict.<\/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-1304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1304\" 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\">Who decides the assessment criteria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1304\"><p>Management. We propose control procedures and assessment indices based on our experience, but it is management that weighs the importance of each aspect and approves the model.<\/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-1305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1305\" 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\">Must all companies keep a pay register?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1305\"><p>Yes. Art. 28.2 of the Spanish Workers&#8217; Statute and art. 5 of Royal Decree 902\/2020 require all companies to keep a pay register (registro retributivo) for the entire workforce, including senior management, with the data broken down by sex.<\/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-1306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1306\" 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\">When is a pay audit mandatory?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1306\"><p>Companies that draw up an equality plan must include a pay audit in it (art. 7 of Royal Decree 902\/2020). An equality plan is mandatory for companies with fifty or more employees (art. 45.2 of Organic Law 3\/2007). The pay audit remains valid for the term of the equality plan, unless a shorter period is set.<\/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-1307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1307\" 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\">Are service assessments announced in advance?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1307\"><p>The model is based on unannounced and periodic assessments, so that they reflect the service the customer actually receives. The frequency and format are agreed with management in the engagement letter.<\/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-1308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1308\" 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\">Do you work with companies throughout Spain?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1308\"><p>Yes. We work with hotel, leisure and restaurant businesses throughout Spain. <a href=\"\/en\/contact\/\">Tell us about your situation<\/a> and we will prepare a proposal for you.<\/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\":\"What is a services audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is an independent assessment of the quality with which services are delivered and of the application of the related remuneration policy. It is structured as an agreed-upon procedures engagement: management sets what is assessed and how much weight it carries, and we check it objectively and periodically.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is it an audit of accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. It is not subject to the Spanish Audit Act and does not express an opinion on the financial statements. Nor is it a report on the controls at a service organisation. It is a tailored engagement whose scope is defined in the engagement letter.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Why engage an external assessor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Because variable pay based on qualitative objectives often leads to disagreements if it is measured by the organisation itself. An independent third party provides objective criteria, confidentiality and traceability, and reduces internal conflict.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Who decides the assessment criteria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Management. We propose control procedures and assessment indices based on our experience, but it is management that weighs the importance of each aspect and approves the model.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Must all companies keep a pay register?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Art. 28.2 of the Spanish Workers&#8217; Statute and art. 5 of Royal Decree 902\\\/2020 require all companies to keep a pay register (registro retributivo) for the entire workforce, including senior management, with the data broken down by sex.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"When is a pay audit mandatory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Companies that draw up an equality plan must include a pay audit in it (art. 7 of Royal Decree 902\\\/2020). An equality plan is mandatory for companies with fifty or more employees (art. 45.2 of Organic Law 3\\\/2007). The pay audit remains valid for the term of the equality plan, unless a shorter period is set.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are service assessments announced in advance?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The model is based on unannounced and periodic assessments, so that they reflect the service the customer actually receives. The frequency and format are agreed with management in the engagement letter.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do you work with companies throughout Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. We work with hotel, leisure and restaurant businesses throughout Spain. <a href=\\\"\\\/en\\\/contact\\\/\\\">Tell us about your situation<\\\/a> and we will prepare a proposal for you.<\\\/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-73c9151 elementor-widget elementor-widget-html\" data-id=\"73c9151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Royal Legislative Decree 2\/2015 of 23 October, consolidated text of the Spanish Workers' Statute (Estatuto de los Trabajadores) (art. 28)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">Royal Decree 902\/2020 of 13 October on equal pay for women and men<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">Organic Law 3\/2007 of 22 March on effective equality between women and men (art. 45)<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc9613 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"5bc9613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/verifactu-2027-deadlines\/\"><small>07\/10\/2026 \u00b7 Accounting and digital invoicing<\/small><b>VERI*FACTU: current 2027 deadlines and the announced postponement to October 2028<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-b2b-e-invoicing-deadlines\/\"><small>06\/10\/2026 \u00b7 Accounting and digital invoicing<\/small><b>Mandatory B2B e-invoicing: the deadlines began on 06\/10\/2026<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/b2b-e-invoicing-regulation-approved\/\"><small>31\/03\/2026 \u00b7 Accounting and digital invoicing<\/small><b>B2B e-invoicing regulation approved: what changes and what is still missing<\/b><span>Read article \u2192<\/span><\/a><\/div><\/div>\n\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<div class=\"elementor-element elementor-element-5841f24 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5841f24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38be38c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"38be38c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-12c201a e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"12c201a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18185f9 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"18185f9\" 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\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c6380 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10c6380\" 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\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e615b58 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e615b58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-bb198a1 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bb198a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/performance-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec6cbda elementor-widget elementor-widget-html\" data-id=\"ec6cbda\" 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-6cb67a6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6cb67a6\" 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\">Performance audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c56183 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8c56183\" 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>Assessment of a company&#8217;s overall performance beyond its financial information.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d76deb elementor-widget elementor-widget-html\" data-id=\"9d76deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Non-profit organisations<\/span><span>Professional associations<\/span><span>Management and budgetary control<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fa2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a85fa2c\" 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-e287873 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e287873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-preparation\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e79c09 elementor-widget elementor-widget-html\" data-id=\"6e79c09\" 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-ef3e4cc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ef3e4cc\" 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\">Preparation of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e5434 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e5434\" 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>Professional preparation of annual accounts for companies that want to raise the quality of their financial information. As required by law, we only provide this service to entities whose accounts we do not audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a53d2d3 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a53d2d3\" 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-d668c70 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d668c70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f4bc3 elementor-widget elementor-widget-html\" data-id=\"01f4bc3\" 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-a85fb8b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a85fb8b\" 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\">Audit of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46f068 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c46f068\" 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>We audit financial statements to the highest standards of quality and professional rigour.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f81e1 elementor-widget elementor-widget-html\" data-id=\"c6f81e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Mandatory audit<\/span><span>Voluntary audit<\/span><span>Consolidated accounts<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c7a1b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"80c7a1b\" 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-48b3022 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"48b3022\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0eeb99 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e0eeb99\" 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-77b88ac ca-h2 elementor-widget elementor-widget-heading\" data-id=\"77b88ac\" 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\">Request your proposal for an audit of services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba3691 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4ba3691\" 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>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14928dc e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"14928dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4cde34 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"b4cde34\" 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=\"\/en\/contact\/\">\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\">Request a proposal \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-e31e857 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e31e857\" 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>Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).<\/p>\n","protected":false},"author":1,"featured_media":784,"parent":936,"menu_order":0,"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-962","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>Audit of services in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).\" \/>\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\/en\/services\/services-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Audit of services in Spain | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:52:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/\",\"name\":\"Audit of services in Spain | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"datePublished\":\"2026-10-14T07:15:05+00:00\",\"dateModified\":\"2026-10-21T06:52:49+00:00\",\"description\":\"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\\\/2020).\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Meeting area in a bright office\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Services\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Audit of services and remuneration policies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Audit and advisory services\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-preparation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/grant-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/special-reports\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/performance-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/public-sector-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/business-valuation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/viability-plans\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/expert-evidence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/sustainability-assurance\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/management-committees\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Audit of services in Spain | Controlaudit","description":"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/","og_locale":"en_US","og_type":"website","og_title":"Audit of services in Spain | Controlaudit","og_description":"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).","og_url":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:52:49+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/","url":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/","name":"Audit of services in Spain | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","datePublished":"2026-10-14T07:15:05+00:00","dateModified":"2026-10-21T06:52:49+00:00","description":"Audit of services: independent assessment of service quality and variable pay in hotels, leisure and restaurants, plus pay audits (Royal Decree 902\/2020).","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/en\/services\/services-audit\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"}},{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","width":1600,"height":1000,"caption":"Meeting area in a bright office"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/en\/"},{"@type":"ListItem","position":2,"name":"Services","item":"https:\/\/www.controlaudit.es\/en\/services\/"},{"@type":"ListItem","position":3,"name":"Audit of services and remuneration policies"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/en\/#website","url":"https:\/\/www.controlaudit.es\/en\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/en\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/en\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Audit and advisory services","url":"https:\/\/www.controlaudit.es\/en\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-preparation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/grant-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/special-reports\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/performance-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/public-sector-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/business-valuation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/viability-plans\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/expert-evidence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/management-committees\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/comments?post=962"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/962\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/936"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media?parent=962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}